Table 3 Summary statistics, by group... | Emerald Publishing

Table 3

Summary statistics, by group

Ratio	Minimum		Maximum		Mean		Std. deviation
	Fraud	Control	Fraud	Control	Fraud	Control	Fraud	Control
DSRI	0.061	0.011	35.960	2.048	2.679	0.950	6.076	0.406
GMI**	−19.618	−0.779	17.945	3.198	0.481	1.041	3.915	0.496
AQI	−0.525	−0.289	80.528	11.905	2.489	1.248	10.323	1.575
SGI	0.002	0.209	14.500	64.231	1.235	2.207	1.904	8.173
DEPI	0.000	0.046	6.821	5.095	1.106	1.142	0.956	0.766
SGAI**	0.049	0.023	29.910	2.358	2.596	0.967	5.738	0.321
LEVI***	0.206	0.069	3283.93	1.573	55.931	0.945	423.797	0.258
TATA	−0.808	−1.438	0.784	1.162	−0.083	−0.039	0.272	0.285
ACCRUALS***	−1.872	−1.614	0.274	0.332	−0.190	−0.064	0.360	0.227
RSST***	−3.962	−24.471	0.604	0.833	−0.144	−0.405	0.564	3.168
CH_REC	−0.737	−0.689	0.537	0.368	−0.011	−0.008	0.177	0.108
CH_INV**	−0.279	−0.087	0.433	0.389	−0.006	0.013	0.110	0.061
SOFT_ASSETS**	0.073	0.051	1.000	0.970	0.654	0.536	0.250	0.262
CH_CS*	−3.203	−2.573	3.565	2.997	−0.071	0.035	1.002	0.639
CH_ROA	−3.910	−0.206	1.353	0.244	−0.138	0.004	0.604	0.071
ISSUE**	0.000	0.000	1.000	1.000	0.517	0.300	0.504	0.462

Ratio	Minimum		Maximum		Mean		Std. deviation
	Fraud	Control	Fraud	Control	Fraud	Control	Fraud	Control
DSRI	0.061	0.011	35.960	2.048	2.679	0.950	6.076	0.406
GMI**	−19.618	−0.779	17.945	3.198	0.481	1.041	3.915	0.496
AQI	−0.525	−0.289	80.528	11.905	2.489	1.248	10.323	1.575
SGI	0.002	0.209	14.500	64.231	1.235	2.207	1.904	8.173
DEPI	0.000	0.046	6.821	5.095	1.106	1.142	0.956	0.766
SGAI**	0.049	0.023	29.910	2.358	2.596	0.967	5.738	0.321
LEVI***	0.206	0.069	3283.93	1.573	55.931	0.945	423.797	0.258
TATA	−0.808	−1.438	0.784	1.162	−0.083	−0.039	0.272	0.285
ACCRUALS***	−1.872	−1.614	0.274	0.332	−0.190	−0.064	0.360	0.227
RSST***	−3.962	−24.471	0.604	0.833	−0.144	−0.405	0.564	3.168
CH_REC	−0.737	−0.689	0.537	0.368	−0.011	−0.008	0.177	0.108
CH_INV**	−0.279	−0.087	0.433	0.389	−0.006	0.013	0.110	0.061
SOFT_ASSETS**	0.073	0.051	1.000	0.970	0.654	0.536	0.250	0.262
CH_CS*	−3.203	−2.573	3.565	2.997	−0.071	0.035	1.002	0.639
CH_ROA	−3.910	−0.206	1.353	0.244	−0.138	0.004	0.604	0.071
ISSUE**	0.000	0.000	1.000	1.000	0.517	0.300	0.504	0.462

Note(s): The variables are defined in Tables 1 and 2. ***, ** and * denote significance at the 1, 5 and 10% levels, respectively. We applied the Mann–Whitney U-test

Source(s): Authors’ own elaboration