| 基于ASS的中介效应 | 基于Dexp的中介效应 | ||||
| (1) | (2) | (3) | (4) | (5) | (6) |
| ASS | TobinQ | ROA | Dexp | TobinQ | ROA |
DT | 0.053** | 0.840*** | 0.006** | 0.252*** | 0.483*** | 0.005** |
| (2.275) | (9.345) | (2.500) | (20.078) | (5.362) | (2.082) |
ASS |
| 0.055** | 0.026*** |
|
|
|
|
| (2.005) | (26.866) |
|
|
|
Dexp |
|
|
|
| 1.427*** | 0.008*** |
|
|
|
|
| (14.644) | (2.607) |
Size | 0.010*** | −0.144*** | 0.006*** | −0.001 | −0.142*** | 0.007*** |
| (2.989) | (−12.626) | (20.934) | (−1.319) | (−12.448) | (21.183) |
Lev | 0.389*** | −1.183*** | −0.113*** | −0.082*** | −1.044*** | −0.103*** |
| (21.132) | (−16.916) | (−59.771) | (−12.639) | (−15.293) | (−53.877) |
Growth | 0.049*** | 0.472*** | 0.024*** | 0.029*** | 0.434*** | 0.025*** |
| (5.337) | (14.525) | (21.491) | (8.838) | (13.561) | (21.417) |
Age | 0.035*** | 0.188*** | 0.005*** | 0.046*** | 0.125*** | 0.005*** |
| (3.798) | (6.173) | (5.327) | (15.739) | (4.056) | (5.649) |
Indep | −0.242*** | 0.469*** | −0.008 | 0.092*** | 0.324* | −0.015*** |
| (−4.827) | (2.701) | (−1.549) | (5.220) | (1.890) | (−2.841) |
Top10 | 0.208*** | −0.477*** | 0.039*** | −0.062*** | −0.378*** | 0.045*** |
| (10.675) | (−7.284) | (20.326) | (−8.961) | (−5.826) | (22.725) |
State | 0.040*** | 0.078*** | −0.008*** | −0.023*** | 0.113*** | −0.007*** |
| (5.457) | (3.462) | (−11.400) | (−9.565) | (5.050) | (−9.276) |
_cons | 0.118 | 5.047*** | −0.095*** | 0.678*** | 4.086*** | −0.097*** |
| (1.629) | (19.223) | (−13.618) | (29.428) | (15.081) | (−12.838) |
Obs. | 13703 | 13703 | 13703 | 13703 | 13703 | 13703 |
R−squared | 0.075 | 0.099 | 0.326 | 0.111 | 0.118 | 0.279 |