| 变量 | 样本量 | 平均值 | 标准差 | 最小值 | 最大值 |
| Aud | 16,702 | 0.0003 | 0.0003 | 0 | 0.0087 |
| SD | 16,702 | 0.6777 | 0.3157 | 0.0504 | 3.7073 |
| Size | 16,702 | 22.1737 | 1.2906 | 19.585 | 26.3978 |
| Lev | 16,702 | 0.3845 | 0.1922 | 0.0274 | 0.9079 |
| roa | 16,702 | 0.0567 | 0.0413 | −0.2139 | 0.2321 |
| TobinQ | 16,702 | 2.066 | 1.2862 | 0.8024 | 15.6067 |
| Board | 16,702 | 2.1281 | 0.193 | 1.6094 | 2.7081 |
| Indep | 16,702 | 37.5214 | 5.3672 | 27.27 | 60 |
| Top1 | 16,702 | 35.2567 | 14.4858 | 8.3218 | 75.8433 |
| Big4 | 16,702 | 0.0606 | 0.2386 | 0 | 1 |
| SOE | 16,702 | 0.299 | 0.4578 | 0 | 1 |