Research Article
The Influence of Fair Value Measurement on Radical Financing of Irrational Managers Based on Fixed Effects Model and Fisher Permutation Test
Table 2
Pearson coefficient test.
| | Variable | Lev | Con | Afv × Con | Afv | L1size | Dual | Prof | Growth | Ppe |
| | Lev | 1 | — | — | — | — | — | — | — | — | | Con | −0.097 | 1 | — | — | — | — | — | — | — | | Afv × Con | −0.013 | 0.599 | 1 | — | — | — | — | — | — | | Afv | 0.062 | −0.003 | 0.514 | 1 | — | — | — | — | — | | L1size | 0.161 | −0.043 | 0.043 | 0.154 | 1 | — | — | — | — | | Dual | −0.154 | 0.154 | 0.075 | −0.003 | −0.108 | 1 | — | — | — | | Prof | −0.116 | 0.020 | 0.021 | 0.006 | −0.021 | −0.005 | 1 | — | — | | Growth | −0.002 | 0.009 | 0.021 | 0.016 | −0.064 | 0.035 | 0.106 | 1 | — | | Ppe | 0.105 | −0.050 | −0.067 | −0.081 | 0.063 | −0.089 | −0.073 | −0.168 | 1 |
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Symbols , , and represent significance levels of 1%, 5%, and 10%, respectively. |
