| 变量 | (1) | (2) |
| ΔROA | ΔROA | |
| C-Score | 0.134*** | 0.109*** |
| (4.99) | (2.75) | |
| Size |
| −0.001 |
|
| (−0.60) | |
| Grow |
| 0.001* |
|
| (1.81) | |
| Age |
| 0.001*** |
|
| (3.56) | |
| MTB |
| 0.001* |
|
| (1.71) | |
| Soe |
| 0.004 |
|
| (1.02) | |
| Top |
| 0.001* |
|
| (1.78) | |
| Scale |
| 0.001** |
|
| (1.97) | |
| Ratio |
| −0.006 |
|
| (−0.25) | |
| Dual |
| 0.002 |
|
| (0.54) | |
| ROA |
| 0.038 |
|
| (0.84) | |
| Pt |
| −0.017*** |
|
| (−5.80) | |
| Year | 控制 | 控制 |
| Ind | 控制 | 控制 |
| N | 2708 | 2708 |
| R2 | 0.052 | 0.082 |