| 变量名 | 回归系数 | T值 |
| CR1 | −0.711418 | −1.461514 |
| CR12 | 1.561080 | 2.360603** |
| Z10 | −0.008269 | −2.124110*** |
| LEV | 0.033766 | 0.346869 |
| lnA | 0.013246 | 0.482520 |
| Adjusted R2 | 0.181235 | |
| Chi square | 0.278376 | |
| F-statistic | 2.865672 | |
| Obs. No. | 60 |