The Impact of the “Belt and Road” Initiative on Accounting Conservatism of Energy-Intensive Enterprises under the Low-Carbon Background

Table 3

The BRI and accounting conservatism: univariate t-test results.

		Treatment group (1)	Control group (2)	Difference (1)-(2)	t-test (1)-(2)
C_score	Before the BRI	0.045	0.033	0.012	11.67
	After the BRI	0.024	0.014	0.010	3.77

Note. .