| 变量 | RISK |
| 自变量 | RDI |
| 门槛变量 | SA |
| RDI (SA ≤ −3.7886) | 4.298* (7.510) |
| RDI (−3.7886 ≤ SA ≤ −3.5146) | −29.522*** (2.672) |
| RDI (SA ≥ −3.5146) | −5.256*** (1.931) |
| SIZ | 29.733*** (1.833) |
| Age | −11.152** (5.604) |
| LEV | −9.763*** (2.456) |
| SR | −12.537** (1.886) |
| FIX | −23.595*** (4.812) |
| 常数项 | −130.266 (13.426) |
| R-sq | 0.292 |
| F值 | 3.6 |