| 因变量 自变量 | Residual-BTD | ||||||
| 解释变量 | TS | −0.14 (−1.907*) |
| ||||
| PI × TS |
| −0.087 (−1.761*) | |||||
| 控制变量 | Taxrate | 0.264 (8.186***) | 0.265 (8.215***) | ||||
| Size | 0.053 (1.484) | 0.055 (1.528) | |||||
| Lev | −0.244 (−6.637***) | −0.243 (−6.627***) | |||||
| Roe | 0.17 (5.395***) | 0.171 (5.433***) | |||||
| Capital | −0.121 (−3.886***) | −0.126 (−3.847***) | |||||
| 方程拟合检验 | R方 | 0.349 | F统计量 | 22.057 | R方：0.349 | F统计量 | 22.176 |
| 调整R方 | 0.121 | P值 | 0.000*** | 调整R方：0.122 | P值 | 0.000*** | |