Table 2 Descriptive statistics of the... | Emerald Publishing

Table 2

Descriptive statistics of the sample

Variable	Observations	Mean	Std. Dev	Min	Max
WSAuditfees	6,052	3.154941	27.911	0	1610.73
AudF2Sales	6,052	0.0039747	0.0505367	0	3
CDSTrade	6,052	0.0601454	0.2377757	0	1
WSPTB	6,052	2.692227	9.60823	−289.68	238.72
TA	6,052	4515.826	15549.77	0.07	304819.3
ROA	6,052	0.0457411	0.6514856	−18.15126	45.55738
InvRec2TA	6,052	0.3106406	0.1885262	0	0.9654658
FS2TSales	6,052	4.438656	150.9345	0	10,000
STCredMon	5,083	0.3961483	0.3350278	0	1
Lev	6,052	0.2143717	0.4314681	0	26.93705
OCF2TA	6,052	−0.0861452	12.94394	−1006.857	0.8261937
big_5	6,052	0.8342697	0.3718691	0	1
economyclass	6,052	0.8960674	0.3051983	0	1

Variable	Observations	Mean	Std. Dev	Min	Max
WSAuditfees	6,052	3.154941	27.911	0	1610.73
AudF2Sales	6,052	0.0039747	0.0505367	0	3
CDSTrade	6,052	0.0601454	0.2377757	0	1
WSPTB	6,052	2.692227	9.60823	−289.68	238.72
TA	6,052	4515.826	15549.77	0.07	304819.3
ROA	6,052	0.0457411	0.6514856	−18.15126	45.55738
InvRec2TA	6,052	0.3106406	0.1885262	0	0.9654658
FS2TSales	6,052	4.438656	150.9345	0	10,000
STCredMon	5,083	0.3961483	0.3350278	0	1
Lev	6,052	0.2143717	0.4314681	0	26.93705
OCF2TA	6,052	−0.0861452	12.94394	−1006.857	0.8261937
big_5	6,052	0.8342697	0.3718691	0	1
economyclass	6,052	0.8960674	0.3051983	0	1

Note(s): Variable names are as defined in Table 1

Source(s): By Author based on data taken from World scope, Markit, and World Bank