| 变量名 | 观测值 | 平均值 | 标准差 | 最小值 | 最大值 |
| Inve | 7297 | 0.037 | 0.039 | 0.001 | 0.240 |
| ESG | 7297 | 0.208 | 0.067 | 0.091 | 0.446 |
| Overinvest | 2872 | 0.051 | 0.055 | 0.000 | 0.240 |
| Underinvest | 4425 | 0.028 | 0.019 | 0.000 | 0.083 |
| Med | 7297 | 0.090 | 0.167 | 0.002 | 1.945 |
| Size | 7297 | 23.158 | 1.319 | 19.310 | 27.146 |
| Lev | 7297 | 0.485 | 0.198 | 0.049 | 0.983 |
| Tang | 7297 | 0.950 | 0.057 | 0.676 | 1.000 |
| Roa | 7297 | 0.047 | 0.061 | −0.279 | 0.236 |
| Age | 7297 | 2.532 | 0.534 | 1.099 | 3.296 |
| Cash | 7297 | 0.144 | 0.110 | 0.010 | 0.701 |
| Board | 7297 | 2.185 | 0.200 | 1.609 | 2.708 |