Table 3 The results of DACT analysis by profit/loss subgroup

Date of implementation	Before or after implementation	Group1		Group2		Change
Date of implementation	Before or after implementation	Profit	Loss	Profit	Loss	Profit	Loss	Profit	Loss
2012-01-01	Before	0.357	0.325	0.129	0.115	−0.074	−0.066	−0.035
2012-01-01	After	0.283	0.259	0.094	−	−0.074	−0.066	−0.035
2013-01-01	Before	0.336	0.269	0.108	−	−0.076	0.060	−0.001
2013-01-01	After	0.260	0.329	0.107	−	−0.076	0.060	−0.001
2013-07-01	Before	0.283	0.217	0.169	0.099	−0.035	0.033	0.030	0.041
2013-07-01	After	0.248	0.250	0.199	0.140	−0.035	0.033	0.030	0.041
Statistical test	Chi square	13.433…		Standardized J-T		3.665…