| 变量 | 样本量 | 平均值 | 标准差 | 最小值 | 最大值 | 
| Lnafee | 15,178 | 13.88 | 0.670 | 12.61 | 16.25 | 
| Plg | 15,178 | 0.371 | 0.483 | 0 | 1 | 
| PledgeA | 15,178 | 0.210 | 0.324 | 0 | 1 | 
| BE | 15,178 | 17.36 | 1.948 | 12.41 | 22.57 | 
| ER | 15,178 | 1.951 | 0.635 | 1 | 4 | 
| SIZE | 15,178 | 22.31 | 1.281 | 19.81 | 26.18 | 
| ROA | 15,178 | 0.034 | 0.065 | −0.335 | 0.194 | 
| GRO | 15,178 | 0.177 | 0.437 | −0.593 | 3.051 | 
| LEV | 15,178 | 0.425 | 0.202 | 0.0592 | 0.923 | 
| RRA | 15,178 | 0.126 | 0.107 | 0.0001 | 0.489 | 
| LIP | 15,178 | 2.303 | 2.134 | 0.289 | 14.49 | 
| BIG | 15,178 | 0.058 | 0.233 | 0 | 1 | 
| OPINION | 15,178 | 0.971 | 0.169 | 0 | 1 |