| 变量 | (1) | (2) | (3) | (4) |
| CompAcct1 | CompAcct1 | CompAcct2 | CompAcct2 | |
| IT | 0.002*** (6.08) | 0.0003*** (7.44) | 0.0002*** (5.78) | 0.0003*** (7.03) |
| Size |
| −0.0011*** (−20.36) |
| −0.0012*** (−20.33) |
| LEV |
| −0.0033*** (−11.02) |
| −0.0037*** (−10.92) |
| ROA |
| 0.0210*** (19.11) |
| 0.0246*** (20.51) |
| TOP1 |
| 0.0013*** (4.14) |
| 0.0014*** (4.24) |
| Big4 |
| −0.0019*** (−7.78) |
| −0.0021*** (−8.02) |
| DUAL |
| 0.0002** (2.16) |
| 0.0003** (2.41) |
| SOE |
| −0.0001 (−0.55) |
| −0.0001 (−0.78) |
| _cons | −0.0086*** (−32.50) | 0.0154*** (14.09) | −0.0074*** (−26.59) | 0.0190*** (15.82) |
| Ind & Year | Yes | Yes | Yes | Yes |
| N | 18640 | 18640 | 18640 | 18640 |
| adj. R2 | 0.266 | 0.369 | 0.160 | 0.283 |
| F | 214.6105 | 242.3083 | 115.3638 | 156.1733 |