| Variable | count | mean | sd | min | p50 | max |
| CompAcct1 | 18640 | −0.012 | 0.007 | −0.043 | −0.010 | −0.003 |
| CompAcct2 | 18640 | −0.010 | 0.007 | −0.042 | −0.007 | −0.002 |
| IT | 18640 | 1.525 | 1.393 | 0.000 | 1.386 | 5.142 |
| Size | 18640 | 22.537 | 1.302 | 20.047 | 22.355 | 26.474 |
| LEV | 18640 | 0.451 | 0.201 | 0.069 | 0.446 | 0.911 |
| ROA | 18640 | 0.031 | 0.063 | −0.254 | 0.031 | 0.198 |
| TOP1 | 18640 | 0.325 | 0.151 | 0.053 | 0.303 | 0.724 |
| Big4 | 18640 | 0.064 | 0.246 | 0.000 | 0.000 | 1.000 |
| DUAL | 18640 | 0.250 | 0.433 | 0.000 | 0.000 | 1.000 |
| SOE | 18640 | 0.363 | 0.481 | 0.000 | 0.000 | 1.000 |