Table 2

Descriptive statistics

VariableNMeanStd. devMinp25p50p75Max
Tfp16,6657.1771.4063.3456.3417.2108.05810.667
Interact16,6652.3381.7820.0000.0002.5653.8075.881
Size16,66522.1761.28419.52021.24722.00622.89926.048
Lev16,6650.4240.2040.0490.2620.4170.5780.934
Roa16,6650.0490.049−0.2460.0220.0440.0730.200
Cfo16,6650.0480.069−0.1800.0100.0480.0890.247
PB16,6653.6032.9160.5171.7942.7544.40620.803
Exfin16,6652.0118.8120.0000.0650.2310.63276.930
Top116,6650.3470.1470.0880.2310.3280.4470.750
Indep16,6650.3740.0540.3080.3330.3330.4290.571
Board16,6652.1370.1981.6091.9462.1972.1972.708
Exeshare16,6650.0770.1430.0000.0000.0020.0770.616
Exepay16,66514.3720.70212.40113.91614.35114.78716.241
Audit16,6650.9820.1330.0001.0001.0001.0001.000

Note(s): This table contains descriptive statistics for our sample of 16,665 firm-year observations. To control the interference of outliers, we winsorized continuous variables at the 1 and 99 percentiles. See Table 1 for detailed definitions of all variables

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