| 变量 | N | Mean | Sd | Min | Max |
| REM | 4202 | 0.0122 | 0.170 | −1.247 | 1.069 |
| R_PROD | 4202 | 0.00797 | 0.0957 | −0.749 | 0.748 |
| R_CFO | 4202 | 0.000724 | 0.0680 | −0.299 | 0.439 |
| R_DISEXP | 4202 | −0.00492 | 0.0563 | −0.322 | 0.443 |
| Leader | 4202 | 0.0222 | 0.0602 | 0 | 0.619 |
| DA | 4202 | −0.00299 | 0.0618 | −0.297 | 0.417 |
| Opinion | 4202 | 0.992 | 0.0865 | 0 | 1 |
| Big4 | 4202 | 0.129 | 0.335 | 0 | 1 |
| Size | 4202 | 23.02 | 1.442 | 20.18 | 27.69 |
| Lev | 4202 | 0.964 | 0.0230 | 0.826 | 1.002 |
| Growth | 4202 | 0.0832 | 0.275 | −1.984 | 4.046 |
| Roe | 4202 | 0.873 | 0.0438 | 0.659 | 0.981 |