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