Table 2 The descriptive statistics for... | Emerald Publishing

Table 2

The descriptive statistics for the key variables

Variable	N	Min	Mean	SD	p50	Max
CSR	396	0.042	0.325	0.130	0.313	0.625
ETR	396	−0.139	0.071	0.109	0.041	0.508
CFETR	396	−0.140	0.003	0.038	0.000	0.115
BTD	396	−0.427	0.046	0.136	0.002	0.608
PC	396	0.000	0.312	0.466	0.000	1.150
CSR*PC	396	5.710	7.450	0.679	7.440	9.290
SIZE	396	8	38	20	34	100
ROA	396	0.030	0.373	0.217	0.340	0.930
AGE	396	7	38	20	34	101
LEV	396	0.0255	0.3450	0.2000	0.3130	0.8820

Variable	N	Min	Mean	SD	p50	Max
CSR	396	0.042	0.325	0.130	0.313	0.625
ETR	396	−0.139	0.071	0.109	0.041	0.508
CFETR	396	−0.140	0.003	0.038	0.000	0.115
BTD	396	−0.427	0.046	0.136	0.002	0.608
PC	396	0.000	0.312	0.466	0.000	1.150
CSR*PC	396	5.710	7.450	0.679	7.440	9.290
SIZE	396	8	38	20	34	100
ROA	396	0.030	0.373	0.217	0.340	0.930
AGE	396	7	38	20	34	101
LEV	396	0.0255	0.3450	0.2000	0.3130	0.8820

Note(s): This table summarizes the main sample statistics of key variables for the 396 firm-year observations in the sample between 2013 and 2024