Table 1. Sample selection procedures... | Emerald Publishing

Table 1.

Sample selection procedures

Data	France	Morocco	Tunisia	Total
Total sample	664	75	81	820
Financials	50	20	30	100
Companies with a single audit or mixed single and joint audit during the sample time	55	1	11	67
Companies with missing financial data during the sample period	200	3	10	213
Final sample	359	51	30	440
Total number of observations	3,590	510	300	4,400

Data	France	Morocco	Tunisia	Total
Total sample	664	75	81	820
Financials	50	20	30	100
Companies with a single audit or mixed single and joint audit during the sample time	55	1	11	67
Companies with missing financial data during the sample period	200	3	10	213
Final sample	359	51	30	440
Total number of observations	3,590	510	300	4,400

Source(s): Authors’ own creation