규모를 소, 중, 대로 나누어 독립변수에 포함시킨 점을 고려해 통제변수에는 기업규모를 제외하고 부채비율을 포함한다.
Cattle scale, medium In consideration of the fact that it was divided into the independent variable by dividing it by the number of units, the control variable includes the debt ratio, excluding the size of the company.