| 变量 | 系数 | t统计量 | P值 |
| MC | 0.2302 | 7.93 | 0.000*** |
| ROA | −0.3127 | −0.64 | 0.526 |
| LEV | −0.2398 | −1.06 | 0.289 |
| TURN | −0.0169 | −1.32 | 0.088* |
| PE | 3.39E−07 | 8.38 | 0.000*** |
| TG | 0.4063 | 1.41 | 0.158 |
| MTB | 0.3542 | 2.43 | 0.021** |
| C | −5.3021 | −7.62 | 0.000*** |
| R方 | 0.0077 | ||
| F统计量 | 186.94 | ||
| P值 | 0.000*** |