 Exact pooled two-sample t statistic

For independent normal samples of sizes $m,n$ with a common unknown variance and equal means under the null, $Z=(\overline{X}-\overline{Y})/(\sigma \sqrt{1/m+1/n})$ is standard normal. The independent centered sample sums of squares give $V=(m+n-2)S_p^2/{\sigma }^2\sim {\chi }_{m+n-2}^2$, independently of $Z$. Thus $Z/\sqrt{V/(m+n-2)}$ has the exact Student t-distribution, giving the statistic $(\overline{X}-\overline{Y})/(S_p\sqrt{1/m+1/n})$. A lower one-sided test uses its lower-tail probability.