In a research report, a student is running a two-variable OLS regression to prove that Chinese firms' ROA (a traditional proxy for firm profitability) is adversely affected by CSR spending (measured in pure Chinese currency). The number of firm-year observations is 100. The regression coefficient for CSR spending is -0.000000006 with t-statistics of -0.56. There are 35 control variables used in the regression. Provide a comprehensive list of what can go empirically/econometrically wrong with such study