Table 4 Descriptive statistics Variable... | Emerald Publishing

Table 4

Descriptive statistics

Variable	Mean	Median	SD
DPO	0.209	0.133	0.944
DA	−0.051	−0.054	0.01
SIZE	13.361	13.221	2.48
DEBT	0.224	0.207	0.171
ROE	−0.017	0.076	0.541
RSQ	10.789	9.951	21.018
GROW	0.147	0.039	1.23
LIQ	1.74	1.364	1.594
CFO	0.295	0.059	0.17
ROA	−0.394	3.59	18.860
BM	2.676	1.320	33.730
CONC	0.431	0.473	24.82
ACIND	0.729	0.666	0.218
CUMUL	0.629	1	0.483
ACEXP	0.587	0.724	0.276
NUMB	7.6	7	2.95
TACA	13.057	13	3.928
AUD	0.253	0	0.435

Variable	Mean	Median	SD
DPO	0.209	0.133	0.944
DA	−0.051	−0.054	0.01
SIZE	13.361	13.221	2.48
DEBT	0.224	0.207	0.171
ROE	−0.017	0.076	0.541
RSQ	10.789	9.951	21.018
GROW	0.147	0.039	1.23
LIQ	1.74	1.364	1.594
CFO	0.295	0.059	0.17
ROA	−0.394	3.59	18.860
BM	2.676	1.320	33.730
CONC	0.431	0.473	24.82
ACIND	0.729	0.666	0.218
CUMUL	0.629	1	0.483
ACEXP	0.587	0.724	0.276
NUMB	7.6	7	2.95
TACA	13.057	13	3.928
AUD	0.253	0	0.435

Source(s): Own elaboration