	模型1		模型2
VARIABLES	DA	t-value	DA	t-value
RPT	0.007^**	2.53	0.007^***	2.58
BIG4			0.011^*	1.71
RPT*BIG4			−0.010	−1.10
SIZE	0.004^*	1.65	0.004	1.60
REV	0.076^***	2.82	0.076^***	2.82
INV	0.015	0.83	0.015	0.82
ALR	0.028^***	2.58	0.028^**	2.58
ROA	−0.189^***	−5.42	−0.189^***	−5.43
LOSS	0.005	1.46	0.005	1.45
OPINION	−0.015^**	−2.23	−0.015^**	−2.22
Constant	−0.041	−0.73	−0.039	−0.69
R²	0.046		0.046
N	10,675		10,675
F	18.73		15.37