Table 2 Descriptive statistics Variable... | Emerald Publishing

Table 2

Descriptive statistics

Variable	Observations (company/year)	Minimum	Maximum	Mean	Std. deviation
TIME	268	21 days	79 days	58 days	16 days
SIZE	268	14.71	26.43	19.62	4.356
PROF	268	−0.29	0.43	0.24	0.127
LVR	268	0.17	0.41	0.28	0.109
INIST	268	0.13	0.67	0.31	1.041
AUSIZE	268	0.57	0.89	0.68	0.287
AUOPINION	268	0.48	0.76	0.63	0.175
IFRS	268	0.39	0.50	0.48	0.161

Variable	Observations (company/year)	Minimum	Maximum	Mean	Std. deviation
TIME	268	21 days	79 days	58 days	16 days
SIZE	268	14.71	26.43	19.62	4.356
PROF	268	−0.29	0.43	0.24	0.127
LVR	268	0.17	0.41	0.28	0.109
INIST	268	0.13	0.67	0.31	1.041
AUSIZE	268	0.57	0.89	0.68	0.287
AUOPINION	268	0.48	0.76	0.63	0.175
IFRS	268	0.39	0.50	0.48	0.161