| Variables | Egypt | USA |
| Board of Directors’ Characteristics DUAL Mean Std. Deviation Minimum Maximum BOIND Mean Std. Deviation Minimum Maximum BOSIZE Mean Std. Deviation Minimum Maximum |
0.6826 0.46685 0.00 1.00
0.5811 0.27589 0.00 0.93
7.9657 2.53458 3.00 15.00 |
0.6667 0.47272 0.00 1.00
0.5332 0.11426 0.27 0.88
8.0824 2.08288 4.00 11.00 |