Variables	Domestic Group		Foreign Group		Difference test
Variables	n	Mean1	n	Mean2	Mean Diff
size	3229	21.38	374	21.59	−0.22***
ci	3222	2.88	365	2.5	0.38*
lev	3229	0.33	374	0.33	0.00
growth	3216	0.24	370	0.37	(0.13)
soe	3229	0.2	374	0.24	(0.03)
age	3229	1.38	374	1.34	0.04
roa	3229	2180.69	374	2077.66	103.04
tobin	3229	2.83	374	2.82	0.01