Table 1 Sample design Panel A: sample... | Emerald Publishing

Table 1

Sample design

Panel A: sample selection	Companies	Observations
Initial data from DSE-listed firms, 2019–2023	100	500
Less-missing annual reports	–	(55)
Final sample	100	445

Panel B: sample distribution by industry	Observations	%
Cement	10	2.25
Ceramics	5	1.12
Engineering	80	17.98
Food and allied	75	16.85
Fuel and power	63	14.16
Paper and printing	30	6.74
Pharmaceuticals and chemicals	92	20.67
Tannery	10	2.25
Textile	80	17.98
Total	445	100

Panel B: sample distribution by industry	Observations	%
Cement	10	2.25
Ceramics	5	1.12
Engineering	80	17.98
Food and allied	75	16.85
Fuel and power	63	14.16
Paper and printing	30	6.74
Pharmaceuticals and chemicals	92	20.67
Tannery	10	2.25
Textile	80	17.98
Total	445	100

Source(s): Authors’ own creation