Names of variables	symbol	Definitions of variables
Accrual Earnings Management	DA	Manipulative accrued profits
manipulation of financial asset classes	AFS	Financial assets at fair value through other comprehensive income (available-for-sale financial assets, before the amendment to CAS22) as a percentage of total assets at the beginning of the year
manipulation of fair value valuation	FFV	Gains or losses on changes in fair value/total assets at beginning of period
manipulation of derecognition of financial assets	IE	(Investment income—investment income in associates and joint ventures)/Total assets at the beginning of the year
Percentage of financial assets at fair value through profit or loss	FVTPL	Financial assets at fair value through profit or loss to total assets at the beginning of the year
Percentage of financial assets measured at fair value in hierarchy 1	FV1	Financial assets measured at fair value in hierarchy 1/total assets at the beginning of the year
Percentage of financial assets measured at fair value in hierarchy 2	FV2	Financial assets measured at fair value in hierarchy 2/total assets at the beginning of the year
Percentage of financial assets measured at fair value in hierarchy 3	FV3	Financial assets measured at fair value in hierarchy 3/total assets at the beginning of the year
Size of companies	SIZE	Natural logarithm of the company’s total assets at the end of the year
Net cash flow from operating activities	CFO	Net cash flows from operating activities at the end of the year
Gearing ratio	LEV	Ratio of total liabilities to total assets at the end of the year
Quick ratio	AR	Quick assets at year end/Current liabilities at year end
Return on total assets	ROA	EBIT/average total assets
Return on net assets	ROE	EBIT/average shareholders’ equity
Corporate growth	GROWTH	Growth in total assets for the year compared to total assets for the previous year
Receivable ratio	RRec	Receivables at the end of the year/average total assets