| 
 | First 1 | First 2 | Second | 
| LnDS | LnDS∙SH_10 | EPS | |
| LnDS∙SH_10 | 0.025*** | 
 | 0.001 | 
| 
 | (9.39) | 
 | (0.81) | 
| Lag_LnDS | 0.889*** | −18.510*** | 
 | 
| 
 | (22.35) | (−9.95) | 
 | 
| Lag_LnDS∙SH_10 | −0.022*** | 0.857*** | 
 | 
| 
 | (−8.09) | (20.74) | 
 | 
| LnDS | 
 | 20.782*** | 0.148*** |