| Variable Name | Obs | Average | Sd | Min | P50 | Max |
| AuditOpinion | 2887 | 0.053 | 0.225 | 0 | 0 | 1 |
| RiskRating | 2887 | 5.431 | 0.803 | 3 | 5 | 9 |
| News | 2887 | 1.676 | 9.647 | 0 | 0 | 254 |
| Lev | 2887 | 0.531 | 0.263 | −0.195 | 0.531 | 7.034 |
| Growth | 2887 | 0.369 | 4.527 | −0.991 | 0.080 | 153.347 |
| |DA| | 2887 | 0.078 | 0.455 | 0.000 | 0.042 | 17.078 |
| Change | 2887 | 0.416 | 0.493 | 0 | 0 | 1 |
| ROA | 2887 | 0.026 | 1.788 | −72.211 | 0.073 | 34.545 |
| Big4 | 2887 | 0.129 | 0.335 | 0 | 0 | 1 |
| CahFlow | 2887 | 0.043 | 0.209 | −10.216 | 0.045 | 0.489 |
| LogAssets | 2887 | 22.961 | 1.610 | 16.161 | 22.810 | 28.509 |
| Social | 2887 | 0.466 | 0.499 | 0 | 0 | 1 |
| Cost | 2887 | 14.137 | 0.965 | 9.210 | 13.955 | 18.064 |