被解释变量(Kam_Unit)

变量名称

回归系数

变量名称

回归系数

Big4

−0.1383385^**

(−2.32)

Time

−0.0043239^*

(−1.83)

Lev

0.0891033

(1.03)

Top10

−0.0001939

(−0.21)

Roa

−0.774596^**

(−2.15)

IC

−0.0005739^***

(−2.89)

Growth

−0.0857868^***

(3.18)

Loss

−0.0509691

(−0.78)

Cf

−0.6170646^***

(−2.84)

_cons

−0.4433313

(−1.26)

Audit_Fee

0.1175255^***

(3.80)

Audit_Asset

0.0661682^***

(3.82)

Prob > F

0.0000

AdjR-squared

0.0818