First 1

First 2

Second

LnDS

LnDS∙SH_10

EPS

LnDSSH_10

0.025***

0.001

(9.39)

(0.81)

Lag_LnDS

0.889***

−18.510***

(22.35)

(−9.95)

Lag_LnDSSH_10

−0.022***

0.857***

(−8.09)

(20.74)

LnDS

20.782***

0.148***