Table 11. Descriptive statistics of... | Emerald Publishing

Table 11.

Descriptive statistics of variables in multivariate analysis (cont.): Germany sample

	Mean	SD	25th Percentile	Median	75th Percentile
LAF	5.407	1.210	4.553	5.242	6.054
SIZE	5.485	2.167	3.985	5.173	6.797
CATA	0.533	0.202	0.391	0.539	0.674
QUICK	1.567	1.722	0.784	1.123	1.762
LEV	0.126	0.145	0.004	0.082	0.193
ROA	0.040	0.140	0.013	0.056	0.099
LOSS	0.245	0.430	0.000	0.000	0.000
σ (CFO)	0.293	0.690	0.053	0.095	0.218
SALES GROWTH	0.119	0.918	−0.036	0.055	0.154
TENURE	4.778	3.184	2.000	4.000	7.000
ACCR_1	−3.065	1.188	−3.679	−2.920	−2.318
BIGN	0.711	0.454	0.000	1.000	1.000
UNCLEAN OPINION	0.095	0.293	0.000	0.000	0.000
LABOR COST	51.241	4.767	49.421	51.388	54.219
National Leader	0.186	0.389	0.000	0.000	0.000
Area Leader	0.213	0.410	0.000	0.000	0.000
City Leader	0.287	0.453	0.000	0.000	1.000

	Mean	SD	25th Percentile	Median	75th Percentile
LAF	5.407	1.210	4.553	5.242	6.054
SIZE	5.485	2.167	3.985	5.173	6.797
CATA	0.533	0.202	0.391	0.539	0.674
QUICK	1.567	1.722	0.784	1.123	1.762
LEV	0.126	0.145	0.004	0.082	0.193
ROA	0.040	0.140	0.013	0.056	0.099
LOSS	0.245	0.430	0.000	0.000	0.000
σ (CFO)	0.293	0.690	0.053	0.095	0.218
SALES GROWTH	0.119	0.918	−0.036	0.055	0.154
TENURE	4.778	3.184	2.000	4.000	7.000
ACCR_1	−3.065	1.188	−3.679	−2.920	−2.318
BIGN	0.711	0.454	0.000	1.000	1.000
UNCLEAN OPINION	0.095	0.293	0.000	0.000	0.000
LABOR COST	51.241	4.767	49.421	51.388	54.219
National Leader	0.186	0.389	0.000	0.000	0.000
Area Leader	0.213	0.410	0.000	0.000	0.000
City Leader	0.287	0.453	0.000	0.000	1.000

Note:

See Appendix for variable definitions