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