Table 3. Descriptive statistics (1) (2)... | Emerald Publishing

Table 3.

Descriptive statistics

	(1)	(2)	(3)	(4)	(5)
Variables	N	Mean	SD	Min.	Max.
NUM_KAM	465	3.66	1.66	1.00	10.00
lnNum_KAM	465	1.19	0.47	0.00	2.30
WORD_KAM	465	936.56	426.60	161.00	2,361.00
lnWord_KAM	465	6.72	0.51	5.08	7.77
Prox_KM	465	7.31	8.89	0.03	50.00
lnProx_KM	465	1.49	1.06	−3.49	3.91
Prox_Min	465	23.39	22.87	1.00	120.00
lnProx_Min	465	2.75	0.91	0.00	4.78
Chair_Gen	465	0.14	0.35	0.00	1.00
IDR	465	0.24	0.10	0.00	0.83
FD_Ratio	465	0.16	0.14	0.00	0.63
lnAC_Size	465	1.37	0.26	0.69	3.76
lnARL	465	4.74	0.34	3.30	5.65
Big4	465	0.19	0.40	0.00	1.00
Audit_Ten	465	2.27	1.07	1.00	5.00
lnAudit_Fee	465	6.08	0.91	2.30	8.97
lnFirm_Size	465	16.04	1.87	12.39	20.05
lnFirm_Age	465	3.21	0.42	1.95	4.14
ROA	465	0.03	0.04	−0.14	0.24
YearEndDec31	465	0.64	0.43	0.00	1.00

	(1)	(2)	(3)	(4)	(5)
Variables	N	Mean	SD	Min.	Max.
NUM_KAM	465	3.66	1.66	1.00	10.00
lnNum_KAM	465	1.19	0.47	0.00	2.30
WORD_KAM	465	936.56	426.60	161.00	2,361.00
lnWord_KAM	465	6.72	0.51	5.08	7.77
Prox_KM	465	7.31	8.89	0.03	50.00
lnProx_KM	465	1.49	1.06	−3.49	3.91
Prox_Min	465	23.39	22.87	1.00	120.00
lnProx_Min	465	2.75	0.91	0.00	4.78
Chair_Gen	465	0.14	0.35	0.00	1.00
IDR	465	0.24	0.10	0.00	0.83
FD_Ratio	465	0.16	0.14	0.00	0.63
lnAC_Size	465	1.37	0.26	0.69	3.76
lnARL	465	4.74	0.34	3.30	5.65
Big4	465	0.19	0.40	0.00	1.00
Audit_Ten	465	2.27	1.07	1.00	5.00
lnAudit_Fee	465	6.08	0.91	2.30	8.97
lnFirm_Size	465	16.04	1.87	12.39	20.05
lnFirm_Age	465	3.21	0.42	1.95	4.14
ROA	465	0.03	0.04	−0.14	0.24
YearEndDec31	465	0.64	0.43	0.00	1.00

Note(s):

This table reports the descriptive statistics for the variables used in the study. Variable definitions are provided in Table 2

Source(s): Authors’ own creation