Table 2 Summary statistics Panel A:... | Emerald Publishing

Table 2

Summary statistics

Panel A: Descriptive statistics
	N	Mean	SD	p10	Median	p90
DISVOL	630	3.055	0.974	1.946	3.219	4.143
GENDIV	630	0.308	0.092	0.2	0.3	0.444
BDSIZE	630	10.437	2.121	8	10	13
INDPDIR	630	0.672	0.121	0.5	0.667	0.818
COMPRN	630	0.803	0.398	0	1	1
AUDCOMIND	630	0.968	0.072	0.833	1	1
CYBERPOLICY	630	0.329	0.470	0	0	1
CRISKIND	630	0.211	0.408	0	0	1
SIZE	630	16.515	1.888	14.473	16.144	19.606
LEV	630	0.244	0.163	0.024	0.235	0.451
ROA	630	0.081	0.147	−0.001	0.054	0.16
MTB	630	5.041	11.635	0.858	2.508	9.311

Panel A: Descriptive statistics
	N	Mean	SD	p10	Median	p90
DISVOL	630	3.055	0.974	1.946	3.219	4.143
GENDIV	630	0.308	0.092	0.2	0.3	0.444
BDSIZE	630	10.437	2.121	8	10	13
INDPDIR	630	0.672	0.121	0.5	0.667	0.818
COMPRN	630	0.803	0.398	0	1	1
AUDCOMIND	630	0.968	0.072	0.833	1	1
CYBERPOLICY	630	0.329	0.470	0	0	1
CRISKIND	630	0.211	0.408	0	0	1
SIZE	630	16.515	1.888	14.473	16.144	19.606
LEV	630	0.244	0.163	0.024	0.235	0.451
ROA	630	0.081	0.147	−0.001	0.054	0.16
MTB	630	5.041	11.635	0.858	2.508	9.311

Panel B: Year-wise cybersecurity disclosure (CSD)
Year	Frequency of words (DISVOL)		DISVOL
Year	Mean	SD	Mean	SD
2015	16.944	20.584	2.346	1.172
2016	23.878	28.897	2.717	1.084
2017	28.278	27.142	2.992	0.947
2018	30.378	26.275	3.129	0.874
2019	31.633	24.834	3.255	0.683
2020	36.522	25.731	3.41	0.680
2021	42.622	32.984	3.533	0.731
Total	30.036	27.827	3.054	0.974

Panel B: Year-wise cybersecurity disclosure (CSD)
Year	Frequency of words (DISVOL)		DISVOL
Year	Mean	SD	Mean	SD
2015	16.944	20.584	2.346	1.172
2016	23.878	28.897	2.717	1.084
2017	28.278	27.142	2.992	0.947
2018	30.378	26.275	3.129	0.874
2019	31.633	24.834	3.255	0.683
2020	36.522	25.731	3.41	0.680
2021	42.622	32.984	3.533	0.731
Total	30.036	27.827	3.054	0.974

Source(s): Authors’ own work