| 变量 | 样本量1 (1) | 均值 | 样本量2 (0) | 均值 | Difference in mean |
| Ddum | 3015 | 0.871 | 3456 | 0.826 | 0.045*** |
| Dps | 3015 | 0.165 | 3456 | 0.153 | 0.012* |
| CEOshare | 3015 | 21.184 | 3456 | 3.601 | 17.935*** |
| Sep | 3015 | 2.493 | 3456 | 3.116 | −0.623*** |
| Size | 3015 | 21.184 | 3456 | 21.421 | −0.237*** |
| Lev | 3015 | 0.288 | 3456 | 0.316 | −0.028*** |
| Roa | 3015 | 0.057 | 3456 | 0.050 | 0.007*** |
| Top1 | 3015 | 31.536 | 3456 | 30.710 | 0.826*** |
| Wcfo | 3015 | 0.959 | 3456 | 0.947 | 0.012*** |
| Bsize | 3015 | 2.051 | 3456 | 2.073 | −0.022*** |