| 变量 | (1) | (2) |
| ΔROE | ΔROE | |
| C-Score | 0.184*** | 0.156** |
| (4.68) | (2.32) | |
| Size |
| −0.007* |
|
| (−1.78) | |
| Grow |
| 0.001 |
|
| (1.27) | |
| Age |
| 0.002*** |
|
| (3.15) | |
| MTB |
| 0.003*** |
|
| (3.33) | |
| Soe |
| 0.017** |
|
| (2.29) | |
| Top |
| 0.001** |
|
| (1.97) | |
| Scale |
| 0.002* |
|
| (1.79) | |
| Ratio |
| −0.034 |
|
| (−0.86) | |
| Dual |
| −0.002 |
|
| (−0.36) | |
| ROA |
| −0.088 |
|
| (1.14) | |
| Pt |
| −0.027*** |
|
| (−4.82) | |
| Year | 控制 | 控制 |
| Ind | 控制 | 控制 |
| N | 2708 | 2708 |
| R2 | 0.059 | 0.090 |