Table V Descriptive statistics Variables...

Table V

Descriptive statistics

Variables (N = 96 FR)	Mean	SD
CEO dismissal	0.490	0.503
chairman dismissal	0.500	0.503
CN	0.531	0.502
Difficult-to-estimate IFRS	0.250	0.435
Number of difficult IFRS	0.521	1.026
Severity of BS FR	0.050	0.136
Severity of IS FR	0.524	2.042
Great severity of FR	0.458	0.501
FR, which increases income	0.063	0.243
FR, which does not change income	0.042	0.201
FR, which decreases income	0.302	0.462
Separate	0.146	0.355
Interim	0.417	0.496
Consolidate	0.438	0.499
Number of IFRS	1.906	2.108
No press release	0.115	0.320
Time resolution_FS	1.531	0.580
Size	20.096	2.796
ROA	−0.039	0.094
Bankruptcy	0.479	0.502

Variables (N = 96 FR)	Mean	SD
CEO dismissal	0.490	0.503
chairman dismissal	0.500	0.503
CN	0.531	0.502
Difficult-to-estimate IFRS	0.250	0.435
Number of difficult IFRS	0.521	1.026
Severity of BS FR	0.050	0.136
Severity of IS FR	0.524	2.042
Great severity of FR	0.458	0.501
FR, which increases income	0.063	0.243
FR, which does not change income	0.042	0.201
FR, which decreases income	0.302	0.462
Separate	0.146	0.355
Interim	0.417	0.496
Consolidate	0.438	0.499
Number of IFRS	1.906	2.108
No press release	0.115	0.320
Time resolution_FS	1.531	0.580
Size	20.096	2.796
ROA	−0.039	0.094
Bankruptcy	0.479	0.502

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