| 变量 | 观测值 | 平均值 | 中位数 | 最大值 | 最小值 | 标准差 |
| EMBITE | 25,234 | 0.023 | 0 | 1 | 0 | 0.150 |
| SOE | 25,234 | 0.412 | 0 | 1 | 0 | 0.492 |
| Donation | 25,234 | 0.150 | 0 | 1 | 0 | 0.357 |
| SIZE | 25,234 | 22.11 | 21.91 | 26.15 | 19.86 | 1.303 |
| ROA | 25,234 | 0.053 | 0.044 | 0.197 | −0.019 | 0.040 |
| LEV | 25,234 | 0.420 | 0.416 | 0.860 | 0.050 | 0.202 |
| BTM | 25,234 | 0.628 | 0.630 | 1.136 | 0.134 | 0.237 |
| DUAL | 25,234 | 0.250 | 0 | 1 | 0 | 0.433 |
| TOP1 | 25,234 | 0.360 | 0.464 | 0.750 | 0.088 | 0.150 |
| Ratio | 25,234 | 3.060 | 1.483 | 26.01 | 0.249 | 4.273 |
| IndRatio | 25,234 | 0.372 | 0.333 | 0.571 | 0.308 | 0.571 |
| Big4 | 25,234 | 0.066 | 0 | 1 | 0 | 0.248 |