| Variable | Model 1 | Model 2 | ||||||
| t | sig | Beta | VIF | t | sig | Beta | VIF | |
| (常量) | 2.61 | 0.012 |
|
| −2.167 | 0.035 |
|
|
| LNSIZE | −1.877 | 0.066 | −0.193 | 1.132 | 0.508 | 0.613 | 0.019 | 1.8 |
| Leverage | −3.977 | 0 | −0.402 | 1.092 | −2.974 | 0.004 | −0.114 | 1.838 |
| CEE |
|
|
|
| 8.902 | 0 | 0.475 | 3.542 |
| HCE |
|
|
|
| 13.454 | 0 | 0.49 | 1.652 |
| SCE |
|
|
|
| 3.025 | 0.004 | 0.138 | 2.604 |
| CCE |
|
|
|
| −1.257 | 0.214 | −0.049 | 1.875 |
| TCE |
|
|
|
| 0.538 | 0.593 | 0.022 | 2.015 |
| VAIC | 5.147 | 0 | 0.509 | 1.045 |
|
|
|
|
| 调整R方 | 0.447 | 0.953 | ||||||
| F | 16.902 | 170.273 | ||||||
| D-W | 1.352 | 1.446 | ||||||