| 小市值 | 2 | 3 | 4 | 大市值 |
小账面市值比 | 0.727 | 1.157** | 1.224** | 1.553** | 2.324** |
(1.532) | (3.068) | (2.862) | (3.821) | (4.724) | |
2 | 1.070** | 1.370** | 1.737** | 2.619** | 4.149** |
(2.140) | (2.788) | (3.538) | (4.745) | (7.153) | |
3 | 0.867 | 0.806 | 1.920** | 2.644** | 4.583** |
(1.585) | (1.574) | (3.413) | (4.422) | (5.223) | |
4 | 0.685 | 0.788 | 1.603** | 2.602** | 3.842** |
(1.215) | (1.491) | (2.487) | (3.947) | (5.675) | |
大账面市值比 | 0.678 | 2.014** | 0.086 | 0.574 | −0.425 |
(1.337) | (3.521) | (0.196) | (1.294) | (−0.546) |