Table 3:
Results of the test of means comparison.
Variable
Civil law
Common law
𝑃
-value
MBE
2.247
3.200
0.000
LEV
2.284
2.009
0.000
HERF
0.434
0.336
0.000
C1
26.524
11.087
0.000
INS
13.736
9.904
0.000
SIZE
3.554
3.776
0.000
ROA
0.078
0.103
0.000
RISK
0.002
1.012
0.000
OPORT
0.124
0.344
0.000