| 因变量 | ROA | ROA | |
| 自变量 | 模型1 | 模型2 | |
| 解释变量 | Jl | 0.0197*** (7.64) |
|
|
| IR |
| 0.00359*** (3.09) |
| 控制变量 | Size | 0.0173*** (12.55) | 0.0176*** (12.68) |
| Lev | −0.178*** (−18.33) | −0.179*** (−18.27) | |
| H10 | 0.000873*** (9.19) | 0.000880*** (9.20) | |
| Gq | −0.00203 (−0.72) | −0.00300 (−1.05) | |
| 常数 | −0.322*** (−10.84) | −0.327*** (−10.92) | |
| N | 6190 | 6190 | |
| R2 | 0.186 | 0.181 | |
| F | 95.54 | 86.21 | |
| F test | 0 | 0 | |