| 变量 | (1) | (2) |
|---|---|---|
| Diversity_Entroi,t | Diversity_Entroi,t | |
| Branch_Numj,t-1×Auditqualityi,t-1 | 0.002 7*** (2.86) | |
| Branch_Numj,t-1×ICi,t-1 | 0.000 6** (2.03) | |
| Auditqualityi,t-1 | -0.040 6* (-1.80) | |
| ICi,t-1 | -0.007 3 (-1.59) | |
| Branch_Numj,t-1 | 0.000 7 (1.37) | -0.002 4 (-1.30) |
| Sizei,t-1 | 0.047 6*** (6.64) | 0.046 9*** (6.43) |
| Leveragei,t-1 | 0.036 9 (0.97) | 0.038 8 (1.01) |
| ROAi,t-1 | -0.429 4*** (-4.72) | -0.401 5*** (-4.23) |
| Growthi,t-1 | -0.000 1 (-0.02) | -0.000 4 (-0.05) |
| Top1i,t-1 | -0.161 6*** (-3.35) | -0.160 3*** (-3.30) |
| Dualityi,t-1 | -0.003 8 (-0.29) | -0.004 2 (-0.32) |
| Boardi,t-1 | -0.001 7 (-0.67) | -0.001 9 (-0.74) |
| Independencei,t-1 | -0.036 0 (-0.43) | -0.038 5 (-0.45) |
| GDP_Perj,t-1 | 0.004 7** (2.55) | 0.004 7** (2.57) |
| 常数项 | -0.235 0 (-1.45) | -0.162 8 (-0.99) |
| 行业固定效应 | 已控制 | 已控制 |
| 年度固定效应 | 已控制 | 已控制 |
| 观测值数量 | 19 441 | 19 195 |
| 调整R2 | 0.092 | 0.091 |
