Variable

Sample

Mean

Standard

Deviation

Median

Minimum

Maximum

DisSz

354

3.0932

0.5320

3.0000

2.0000

4.0000

Spread

351

−0.3215

1.0389

−0.5000

−2.5800

3.3400

Credit

354

3.9492

1.0308

4.0000

1.0000

6.0000

Rating

257

3.4358

0.8551

3.0000

1.0000

5.0000

Big4

354

0.1130

0.3170

0.0000

0.0000

1.0000

Conserv

354

0.0420

0.2601

−0.0152

−0.4852

1.0425

VarRoe

354

0.0027

0.0042

0.0009

0.0000

0.0265

Roe

354

0.1040

0.0762

0.0926

−0.0854

0.3850

Size

354

22.6768

1.1434

22.5090

20.6730

25.3587

Lev

354

0.5032

0.1556

0.5111

0.1340

0.8058

CFO

354

0.0405

0.0752

0.0371

−0.1827

0.2734

CR

354

1.4915

1.0339

1.2523

0.2949

6.7566

QR

354

1.0895

0.8610

0.8668

0.1984

5.6689

LLR

354

17.6434

18.4839

11.6301

0.0000

73.0281

GDPgrow

354

8.1444

0.9286

7.7000

7.7000

14.2000

State

354

0.4802

0.5003

0.0000

0.0000

1.0000

Duration

354

3.9442

2.2444

5.0000

0.4932

10.0000

Guarantee

354

0.2373

0.4260

0.0000

0.0000

1.0000