Table 2 Descriptive statistics ACC ∆REV... | Emerald Publishing

Table 2

Descriptive statistics

	ACC	∆REV	PPE	∆REV–∆REC	∆CFO	ROA
Mean	−36489.66	3079.11	10964.21	−39456.90	1904.13	1.70
Median	−92,548	1,207	6,147	−25,479	701	1.69
Maximum	73,628	39,048	76,250	80,451	59,476	5.11
Minimum	−2,645,981	−21,475	0.001	−409,647	−86,479	−0.64
Std. dev	645,817	6147.64	20794.84	61074.24	16847.56	1.07
Skewness	−1.4107	1.8648	1.3475	−2.0864	−1.0201	0.7864
Kurtosis	9.7584	20.6417	6.7648	14.1864	8.9647	3.0648
Jarque-Bera	214.64***	1143.09***	164.76***	792.34***	97.57***	10.67**

	ACC	∆REV	PPE	∆REV–∆REC	∆CFO	ROA
Mean	−36489.66	3079.11	10964.21	−39456.90	1904.13	1.70
Median	−92,548	1,207	6,147	−25,479	701	1.69
Maximum	73,628	39,048	76,250	80,451	59,476	5.11
Minimum	−2,645,981	−21,475	0.001	−409,647	−86,479	−0.64
Std. dev	645,817	6147.64	20794.84	61074.24	16847.56	1.07
Skewness	−1.4107	1.8648	1.3475	−2.0864	−1.0201	0.7864
Kurtosis	9.7584	20.6417	6.7648	14.1864	8.9647	3.0648
Jarque-Bera	214.64***	1143.09***	164.76***	792.34***	97.57***	10.67**

Note(s): *, ** and *** indicate significance at the 10, 5 and 1% levels, respectively

Source(s): Authors' own calculations