Table 2.

Summary statistics

VariablesMeanSDMedianN
DA0.0000.0400.00072,064
ABNCFO0.0000.0740.00069,196
ABNPROD0.0000.0530.00263,553
REALINFLEXP−0.0091.002−0.15572,064
ACCINFLEXP−0.0081.007−0.17572,064
CONSREALINFLEXP−0.0240.9930.01472,064
CONSACCINFLEXP−0.0260.9980.03072,064
LEV0.1700.1420.14072,064
ROA−0.0010.0380.00672,064
SALESGR0.0350.2770.00072,064
SIZE5.5972.1215.34272,064
LOSS0.3260.4690.00072,064
Note(s):

This table reports summary statistics for variables used in this study. Definition and measurement of variables are presented in Table 1 

Source(s): Authors’ own work

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