Table 3: Results of the test of means comparison.

Variable Civil lawCommon law 𝑃 -value

MBE2.2473.2000.000
LEV2.2842.0090.000
HERF0.4340.3360.000
C126.52411.0870.000
INS13.7369.9040.000
SIZE3.5543.7760.000
ROA0.0780.1030.000
RISK0.0021.0120.000
OPORT0.1240.3440.000