The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan

Table 2

Descriptive statistics of banks in China and Pakistan.

Variable	China					Pakistan					Difference t-statistics
	N	Mean	Max	Min	SD	N	Mean	Max	Min	SD
ROA	102	0.008	0.025	−0.013	0.005	117	0.003	0.168	−0.083	0.025	−2.014
ROE	102	0.106	0.167	−0.049	0.035	117	0.059	1.059	−0.134	0.115	−4.007
VAIC	102	4.477	18.794	2.252	2.431	117	3.039	11.558	−3.836	2.020	−4.780
CEE	102	0.091	0.181	0.012	0.039	117	0.229	3.094	−0.023	0.303	4.586
HCE	102	3.700	17.691	1.761	2.358	117	2.353	10.381	−0.821	1.587	−4.929
SCE	102	0.687	0.943	0.432	0.095	117	0.433	2.421	−4.060	0.775	−3.284
SIZE	102	27.897	31.142	21.861	2.046	117	18.377	21.936	12.090	2.616	−29.682
LEV	102	0.914	0.940	0.722	0.037	117	0.861	4.806	0.025	0.430	−1.244
OWN	102	0.206	1	0	0.406	117	0.215	1	0	0.406	−0.014

Note: .