Table 1.

Sample selection procedure

Selection processNumber of observations
Total observations produced from 1998 to 202256,478
Drop: observations produced from 1998 to 2000(3,134)
53,344
Drop: observations with missing data on Chair and CEO age; gender; tenure; change(11,735)
Drop: observations with missing data on Z-score(1,603)
Drop: observations with missing data on sales for the current period and previous period(413)
Drop: observations with missing data on state-owned share percentage(11,210)
Drop: observations with missing data on the standard deviation of sales(3,187)
Drop: observations with missing data on management fee(715)
Drop: observations with missing data on K-structure(744)
23,737
Drop: missing industry code(63)
Drop: observations for SIC codes between J66 to J69 (financial institutes)(882)
Total sample (2001–2022)22,792
Note(s):

The initial sample selection period is from 1998 to 2022. Because the research period of this study is from 2001 to 2022, some t − 1 year change data need to be collected data samples one to three years before the starting year for calculation. For example, the two-year lag value of sales is required to calculate sales growth, and the three-year lag value of sales is required to calculate the standard deviation of sales

Source(s): Authors’ calculations

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