Variable

Male

Female

Difference of Mean

t Test

LDEBT

0.048

0.003

0.045

7.116^***

LEV

0.19

0.037

0.153

5.435^***

FAGE

17.345

16.615

0.729

0.779

AGE

47.831

51.077

−3.246

−1.724^*

COMP

5.505

5.534

−0.03

−0.291

EHOLD

0.008

0.001

0.008

4.467^***

FIHOLD

0.349

0.396

−0.046

−1.097

SIZE

9.389

9.366

0.023

0.194

CASH

0.196

0.233

−0.037

−1.054

ROA

0.057

0.074

−0.017

−0.742

TANGI

0.316

0.249

−0.019

1.094

Q

1.735

1.97

−0.235

−0.715