Table 2

Sample selection process

Panel A: industry distribution
IndustryNumber of corporate(%)
Automotive2513.51
Mining and metal products1910.27
Non-metallic minerals126.48
Cement and plaster3418.37
Metals189.72
Rubber and plastic3116.75
Machine tools105.40
Oil, gas, and petrochemicals84.32
Food105.40
Pharmaceuticals and Healthcare189.72
Total185100
Panel B: sample selection procedure
ExplanationNumber of corporate
Total corporate185
Less: firm-years with long periods without transactions(24)
Less: firm-years with insufficient or missing data(39)
Less: financial institutions(22)
Final sample100

Source(s): Author’s own creation/work

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