Table 3

Descriptive statistics

VariableNMeanMinMaxStd. Deviation
ZSCR3,5051.385−1.3203.8451.289
PC-SB3,5050.1310.0001.0000.228
RGYM3,5050.8290.0001.0000.377
BCZE3,5057.9230.00030.0003.413
FAGE3,50532.8590.000144.00017.893
FSIZ3,50519.7941.66833.3217.537
LVRG3,5051.521−73.4342247.43438.524
SOE3,5050.0560.0001.0000.230

Note(s): This table presents a summary of descriptive of the main variables. The sample includes 3,505 firm-year observation from 2010–2022. Table 2 presents all variable definitions

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