Table 2 Descriptive statistics N Mean... | Emerald Publishing

Table 2

Descriptive statistics

	N	Mean	Standard deviation	Q1	Q3
$E arnings surprise$	59,503	0.15	0.35	0.00	0.00
$Ab . disc . acc .$	59,503	0.00	0.47	−0.06	0.05
$Ab . prod . cost$	59,503	−0.04	0.25	−0.15	0.08
$Ab . disc . ex p .$	59,503	−0.05	0.87	−0.13	0.14
$IO$	59,503	0.49	0.29	0.24	0.73
${IO}^{2}$	59,503	0.32	0.30	0.06	0.54
$Firm size$	59,503	6.03	1.92	4.62	7.31
$RO A$	59,503	−0.01	0.31	−0.02	0.08
$Mar k etto book$	59,503	4.08	396.38	1.09	2.96
$Leverage$	59,503	0.48	0.26	0.29	0.62
$Big auditor$	59,503	0.89	0.32	1.00	1.00

	N	Mean	Standard deviation	Q1	Q3
$E arnings surprise$	59,503	0.15	0.35	0.00	0.00
$Ab . disc . acc .$	59,503	0.00	0.47	−0.06	0.05
$Ab . prod . cost$	59,503	−0.04	0.25	−0.15	0.08
$Ab . disc . ex p .$	59,503	−0.05	0.87	−0.13	0.14
$IO$	59,503	0.49	0.29	0.24	0.73
${IO}^{2}$	59,503	0.32	0.30	0.06	0.54
$Firm size$	59,503	6.03	1.92	4.62	7.31
$RO A$	59,503	−0.01	0.31	−0.02	0.08
$Mar k etto book$	59,503	4.08	396.38	1.09	2.96
$Leverage$	59,503	0.48	0.26	0.29	0.62
$Big auditor$	59,503	0.89	0.32	1.00	1.00

Source(s): Table created by authors