| VARIABLES | N | mean | sd | min | max |
| EFF_value | 2969 | 0.285 | 0.192 | 0 | 1 |
| audit | 2969 | 13.809 | 0.652 | 12.612 | 15.948 |
| nature | 2969 | 0.283 | 0.45 | 0 | 1 |
| EPS | 2969 | 0.412 | 0.578 | -1.78 | 2.99 |
| LEV | 2969 | 0.414 | 0.19 | 0.06 | 0.86 |
| Cash | 2969 | 0.721 | 0.988 | 0.03 | 6.52 |
| SBS | 2969 | 3.423 | 0.928 | 2 | 7 |
| Id | 2969 | 0.418 | 0.113 | 0.25 | 0.78 |