| 控制变量 | 实验组 | 控制组 | 均值差异 | 方差比率 | ||||
| 均值 | 方差 | 偏度 | 均值 | 方差 | 偏度 | |||
| Growth | 0.1573 | 0.1043 | 2.7350 | 0.1573 | 0.1043 | 2.7350 | 0.0000 | 1.0000 | 
| Lev | 0.4238 | 0.0358 | 0.0993 | 0.4238 | 0.0358 | 0.0993 | 0.0000 | 1.0000 | 
| Ros | 0.0712 | 0.0175 | −0.8782 | 0.0712 | 0.0175 | −0.8782 | 0.0000 | 1.0000 | 
| size | 22.150 | 1.2450 | 0.5503 | 22.150 | 1.2450 | 0.5503 | 0.0000 | 1.0000 | 
| age | 2.2670 | 0.4371 | −0.9966 | 2.2670 | 0.4371 | −0.9966 | 0.0000 | 1.0000 | 
| TobinQ | 0.4867 | 0.9954 | 2.4500 | 0.4867 | 0.9954 | 2.4500 | 0.0000 | 1.0000 |