Table 1 Summary statistics Variable Obs.... | Emerald Publishing

Table 1

Summary statistics

Variable	Obs.	Mean	Std. Dev.	Min	Max
EBIT/total assets	5,852	0.06303	0.05617	−0.05633	0.25661
EBT/total assets	5,852	0.07616	0.06644	−0.05505	0.30079
EAT/total assets	5,852	0.09405	0.06422	−0.02993	0.31353
Company size	5,852	26.6709	1.28151	23.8265	29.8310
Risk	5,853	0.07834	0.06975	0.00407	0.37840
Liquidity	5,852	1.67759	1.17572	0.25585	6.92789
Tangibility	5,816	0.25386	0.19531	0.00478	0.79431
Dividend	3,996	0.53488	0.44375	0.05574	3.22060
Debt	6,099	0.50751	0.22459	0.01251	0.94379
Overinvestment ^IDF	4,366	0.35044	0.47716	0.00000	1.00000

Variable	Obs.	Mean	Std. Dev.	Min	Max
EBIT/total assets	5,852	0.06303	0.05617	−0.05633	0.25661
EBT/total assets	5,852	0.07616	0.06644	−0.05505	0.30079
EAT/total assets	5,852	0.09405	0.06422	−0.02993	0.31353
Company size	5,852	26.6709	1.28151	23.8265	29.8310
Risk	5,853	0.07834	0.06975	0.00407	0.37840
Liquidity	5,852	1.67759	1.17572	0.25585	6.92789
Tangibility	5,816	0.25386	0.19531	0.00478	0.79431
Dividend	3,996	0.53488	0.44375	0.05574	3.22060
Debt	6,099	0.50751	0.22459	0.01251	0.94379
Overinvestment ^IDF	4,366	0.35044	0.47716	0.00000	1.00000

Source(s): Calculated by the authors