	(1)	(2)	(3)	(4)
	ROA	ROA	ROA	ROA
IC	0.123^***	0.132^***
IC	(0.006)	(0.008)
CSR			0.122^***	0.163^***
CSR			(0.006)	(0.009)
SIZE	−0.006^***	−0.006^***	−0.012^***	−0.011^***
SIZE	(0.002)	(0.002)	(0.002)	(0.002)
LEV	−0.109^***	−0.108^***	−0.105^***	−0.100^***
LEV	(0.007)	(0.006)	(0.007)	(0.006)
TOP1	0.000^***	0.000^***	0.001^***	0.000^***
TOP1	(0.000)	(0.000)	(0.000)	(0.000)
IDR	−0.000	−0.000	−0.000	−0.000
IDR	(0.000)	(0.000)	(0.000)	(0.000)
ATR		0.000		0.002
ATR		(0.009)		(0.005)
TJ		−0.023^*
TJ		(0.012)
TJ1				−0.081^***
TJ1				(0.011)
_cons	0.143^***	0.140^***	0.309^***	0.292^***
_cons	(0.039)	(0.038)	(0.037)	(0.036)
N	13,912.000	13,912.000	13,912.000	13,912.000
r2	0.208	0.210	0.234	0.250
r2_a	0.207	0.209	0.233	0.249
year	Yes	Yes	Yes	Yes