| Variable | N | mean | sd | p25 | p50 | p75 | min | max |
| MA | 15,655 | −0.021 | 0.177 | −0.147 | −0.049 | 0.094 | −0.671 | 0.544 |
| Audit | 15,655 | 0.154 | 0.361 | 0.00 | 0.00 | 0.00 | 0.00 | 1.00 |
| Postaudit | 15,655 | 0.079 | 0.270 | 0.00 | 0.00 | 0.00 | 0.00 | 1.00 |
| ICQ | 15,655 | 661.96 | 78.97 | 625.04 | 672.47 | 705.82 | 339.95 | 901.78 |
| Lnasset | 15,655 | 21.890 | 1.240 | 21.009 | 21.712 | 22.558 | 19.658 | 26.019 |
| Lev | 15,655 | 0.414 | 0.208 | 0.246 | 0.405 | 0.566 | 0.055 | 0.927 |
| Growth | 15,655 | 0.460 | 1.329 | −0.023 | 0.148 | 0.461 | −0.693 | 10.436 |
| Dual | 15,655 | 0.301 | 0.459 | 0.00 | 0.00 | 1.00 | 0.00 | 1.00 |
| Balance | 15,655 | 0.932 | 0.765 | 0.360 | 0.733 | 1.285 | 0.036 | 3.690 |
| Boardsize | 15,655 | 2.123 | 0.196 | 1.946 | 2.197 | 2.197 | 1.609 | 2.708 |