Table 1

Sample selection process and distribution

Selection stepsObservations
Panel A: Sample selection process
Total observations available during the period 2010–202034,332
Minus
Observations with missing data on corporate litigation(6,501)
Observations with missing data on the existence of RMC(2,065)
Observations with missing data on control variables needed for our analysis(4,028)
Final sample21,738
The final sample for non-financial firms21,008
Observations with a standalone RMC on the board730
Panel B: Industry distribution
N = 21,028N = 730
IndustryFreq.PercentFreq.Percent
A: Agriculture, forestry, animal husbandry and fishery2381.1%182.5%
B: Mining industry4492.1%152.1%
C: Manufacturing industry14,10564.9%27137.1%
D: Electricity, thermal, gas and water production and supply industry5312.4%314.2%
E: Construction business5552.6%273.7%
F: Wholesale and retail business1,1555.3%648.8%
G: Transportation, warehousing and postal service6292.9%567.7%
H: Accommodation and catering720.3%10.1%
I: Information transmission, software and information technology services1,6437.6%15120.7%
K: Real estate1,0174.7%496.7%
L: Leasing and business services2901.3%81.1%
M: Scientific research and technology services1750.8%10.1%
N: Water conservancy, environment and public facilities industry3041.4%182.5%
Q: Health and social work870.4%10.1%
R: Culture, sports and entertainment2961.4%00.00%
S: Comprehensive2191.0%152.1%

Note(s): This table reports the sample selection process (Panel A) and industry distribution (Panel B)

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