Impact of the Digital Transformation of Small- and Medium-Sized Listed Companies on Performance: Based on a Cost-Benefit Analysis Framework

Table 3

Descriptive statistics.

Variables	Obs	Mean	Std. Dev.	Min	Max
Y1	2022	0.2570	0.3014	−6.8530	0.9846
Y2	2022	0.3997	16.8734	−3.5008	758.7382
Y3	2022	1.6731	1.4514	−2.0794	6.3244
X	2022	1.1586	2.3897	0.0147	47.3333
DT	2022	6.8356	8.7926	0.2000	72.2000
SIZE	2022	21.1269	0.8271	14.1581	24.3746
AT	2022	0.4193	0.4360	0.0001	10.4509