| 变量 | Cash-GrowthT | Cash-GrowthS | Cash-GrowthQ |
| 常量 | −0.181*** (0.038) | −0.172*** (0.037) | −0.154*** (0.042) |
| CF | 0.413*** (0.034) | 0.413*** (0.034) | 0.412*** (0.034) |
| SCF | 0.009 (0.015) | 0.010 (0.015) | 0.008 (0.016) |
| CF*SCF | −0.353*** (0.081) | −0.352*** (0.081) | −0.347*** (0.081) |
| Growth-T | 0.003** (0.001) |
|
|
| Growth-S |
| 0.001 (0.001) |
|
| Growth-Q |
|
| −0.190 (0.282)
|
| SIZE | 0.004*** (0.001) | 0.004*** (0.001) | 0.003** (0.001) |