Table II Descriptive statistics Variable... | Emerald Publishing

Table II

Descriptive statistics

Variable	Mean	SD	Min.	Max.
Board independence (%)	48.7	12.75	0	87
Board diligence (%)	77.77	15.99	0	100
AC Independence (%)	81.1	0.18	0	100
AC diligence (%)	86	0.15	0	100
Board size	9.7	2.83	3	22
Board activity	6.46	2.80	2	36
Board busyness	4.64	2.72	0	16.5
AC size	3.8	0.86	2	9
Firm age	38	24.45	2	141
Leverage	0.81	0.132	0.24	0.99
Market-to-book value	105.85	186.85	0.75	3,141.5
Total assets	84,993.5	222,767	1,096.2	29,52,250
Profitability	19.3	16.21	−81.35	93.67
Absolute ΔEPS	13.02	37.225	0	976.98
Discretionary accruals (%)	2.82	0.021	0.003	27.82

Variable	Mean	SD	Min.	Max.
Board independence (%)	48.7	12.75	0	87
Board diligence (%)	77.77	15.99	0	100
AC Independence (%)	81.1	0.18	0	100
AC diligence (%)	86	0.15	0	100
Board size	9.7	2.83	3	22
Board activity	6.46	2.80	2	36
Board busyness	4.64	2.72	0	16.5
AC size	3.8	0.86	2	9
Firm age	38	24.45	2	141
Leverage	0.81	0.132	0.24	0.99
Market-to-book value	105.85	186.85	0.75	3,141.5
Total assets	84,993.5	222,767	1,096.2	29,52,250
Profitability	19.3	16.21	−81.35	93.67
Absolute ΔEPS	13.02	37.225	0	976.98
Discretionary accruals (%)	2.82	0.021	0.003	27.82