| RATE_diff | 回归系数 | 系数标准差 | T值 | P值 |
| Salary | −0.004*** | 0.001 | −2.80 | 0.005 |
| ROA | 0.569*** | 0.031 | 18.45 | 0.000 |
| LEV | −0.026*** | 0.008 | −3.19 | 0.001 |
| Size | 0.007*** | 0.001 | 6.40 | 0.000 |
| Invent | −0.073*** | 0.009 | −7.80 | 0.000 |
| Intang | −0.114*** | 0.019 | −5.70 | 0.000 |
| Growth | −0.001 | 0.001 | −0.71 | 0.476 |
| Constant | −0.095*** | 0.029 | −3.28 | 0.001 |
| N | 6725 | |||
| R2 | 0.090 | |||
| F | 94.96 | |||