| Type | Variables | Instruction |
| Explained variable | Risk-Taking | RISK, risk-weighted assets accounted for the proportion of total assets, % |
| Explanatory variable | Nature of the Largest Shareholder | FSN, if it is the local bureau of finance, the value is 1 |
| Shareholding Concentration | FC, the first big shareholder control relative to the top ten shareholders, % | |
| Board Size | BS, the number of the board of directors | |
| Independent Directors Proportion | IDP, the independent directors in the proportion of the board of directors, % | |
| Executive Compensation | EC, the mean compensation of the executives | |
| CEO Shareholding Rate | CSR, CEO share-holding in the proportion of the total shares, ‰ | |
| Control variable | The local GDP | GDP, % |