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