| 拟合优度检验 | |||
| R2 | 0.2763 | 调整R2 | 0.2318 |
| 多元回归方程显著检验 | |||
| F | 6.31 | Sig. F | 0.2603 |
| 解释变量回归系数表 | |||
| 变量 | 系数 | t值 | p值 |
| EPS | 0.5984 | 2.7969 | 0.0485 |
| NAPS | 0.4641 | 2.5545 | 0.0126 |
| DAR | −0.3993 | −0.5495 | 0.5851 |
| CR | 0.0384 | 0.2671 | 0.7905 |
| AT | −0.0003 | −0.0752 | 0.9404 |
| EL | −2.3563 | −0.8341 | 0.4082 |
| ATR | 0.7081 | 0.4109 | 0.6829 |
| Ln(Size) | 0.3873 | 1.9679 | 0.0418 |