| 变量 | 基本模型 | q = 0.1 | q = 0.25 | q = 0.5 | q = 0.75 | q = 0.9 |
| lev | −2.16** | 16.79 | 33.53 | −1.69*** | −2.19* | −2.99** |
| CAR | 31.80 | 4.69 | 20.55 | 23.32 | 30.63 | 43.79 |
| ROE | −5.68 | −23.29 | −37.26 | −3.50 | 7.84 | 13.66** |