2. Means of Performance Measures (ROA, NIMY, and ROE) during Pre-Recession and Recession periods for S-Corporation Financial Institutions and Non S-Corporation Financial Institutions. Recession t-statistic S-Corp 26.6746 ROA 1.55923 1.10384 1.41528 1.93403 40.1294 NIMY 4.37093 4.03356 0.88557 -99.8605 ROE 16.06378 8.60293 10.0545 102.05102 Non S-Corp 21.6188 ROA 0.4836944 2.50475 4.58848 75.5925 NIMY 4.24636 3.70502 1.54749 1.29224 28.4226 ROE 10.10897 -0.53024 11.60149 850.10016 Table 3. Difference in Means between S-Corporation Financial Institutions and Non Financial Institutions. Diff in ROA of Pre-Rec between S-Corp and Non S-Corp ROA NIMY ROE S-Corp 1.55923 4.37093 16.06378 Non S-Corp 1.00304 4.24636 10.10897 SD S-Corp sq 2.003017478 1.03634436 8.60293 SD Non S-Corp Sq 6.273772563 2.3947253 -0.53024 n S-Corp 64398
2. Means of Performance Measures (ROA, NIMY, and ROE) during Pre-Recession and Recession periods for S-Corporation Financial Institutions and Non S-Corporation Financial Institutions. Recession t-statistic S-Corp ROA 1.55923 1.10384 26.6746 1.41528 1.93403 NIMY 4.37093 4.03356 40.1294 0.88557 ROE 16.06378 8.60293 -99.8605 10.0545 102.05102 Non S-Corp ROA 0.4836944 21.6188 2.50475 4.58848 NIMY 4.24636 3.70502 75.5925 1.54749 1.29224 ROE 10.10897 -0.53024 28.4226 11.60149 850.10016 Table 3. Difference in Means between S-Corporation Financial Institutions and Non Financial Institutions. Diff in ROA of Pre-Rec between S-Corp and Non S-Corp ROA NIMY ROE S-Corp 1.55923 4.37093 16.06378 Non S-Corp 1.00304 4.24636 10.10897 SD S-Corp sq 2.003017478 1.03634436 8.60293 SD Non S-Corp Sq 6.273772563 2.3947253 -0.53024 n S-Corp 64398
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