| Mean | Median | |||||||
| Pre | Post | t-value | Pre | Post | z-value | |||
| N | 76 | 76 | 76 | 76 | ||||
| CEC_PEG | 0.1788 | 0.1338 | 3.82 | *** | 0.1559 | 0.1249 | 3.56 | *** |
| CEC_GM | 0.1984 | 0.1498 | 3.97 | *** | 0.1746 | 0.1384 | 3.23 | *** |
| CEC_MPEG | 0.1994 | 0.1455 | 4.29 | *** | 0.1750 | 0.1360 | 3.56 | *** |
| BETA | 0.9143 | 0.9239 | –0.14 | 1.0200 | 0.7883 | 1.94 | * | |
| SIZE | 27.7404 | 27.9960 | –1.05 | 27.2373 | 27.6104 | –1.29 | ||
| MTB | 1.3017 | 2.3775 | –3.47 | *** | 1.0337 | 1.4982 | –2.26 | ** |
| RDEBT | 0.4262 | 0.4400 | –0.46 | 0.4220 | 0.4071 | 0.32 | ||
| ROA | 0.0638 | 0.0539 | 0.96 | 0.0606 | 0.0463 | 1.62 | ||
| PLIST | 2.4895 | 2.7781 | –1.84 | * | 2.8618 | 3.0201 | –0.87 | |