| 变量 | FE | 
| CSR | 0.000284*** | 
| 
 | (5.77e-05) | 
| SIZE | 0.00974*** | 
| 
 | (0.00170) | 
| LEV | −0.0580*** | 
| 
 | (0.00719) | 
| GROWTH | 0.0149*** | 
| 
 | (0.00294) | 
| ROE | 0.428*** | 
| 
 | (0.00666) | 
| TOP1 | 0.000805*** | 
| 
 | (0.000135) | 
| IND | −0.0210 | 
| 
 | (0.0184) | 
| TobinQ | 0.000430 | 
| 
 | (0.000491) | 
| R-squared | 0.868 | 
| Hausman | 79.02 | 
| p-value | 0 |