| Variables |
Mean |
Median |
Min |
Max |
Standard deviation |
| ETR |
0.16 |
0.15 |
0.000 |
0.998 |
0.10 |
| SDI |
1.11 |
0 |
0 |
5 |
2.00 |
| PC |
0.23 |
0 |
0 |
1 |
0.42 |
| PCI |
0.54 |
0 |
0 |
3 |
1.04 |
| △PCI |
0.15 |
0 |
0 |
1 |
0.33 |
| SIZE |
21.90 |
21.74 |
20.08 |
24.27 |
1.13 |
| LEV |
0.45 |
0.46 |
0.104 |
0.82 |
0.21 |
| CAPINT |
0.23 |
0.20 |
0.01 |
0.58 |
0.16 |
| INVINT |
0.17 |
0.13 |
0.01 |
0.54 |
0.14 |
| ROA |
0.05 |
0.04 |
-0.05 |
0.14 |
0.04 |
| TOP1（%） |
36.25 |
34.71 |
13.93 |
63.54 |
14.44 |
| MB |
2.25 |
1.86 |
1.02 |
5.58 |
1.20 |
| AGEPUB |
9.27 |
9 |
1 |
24 |
5.91 |
| TAXRATE |
0.19 |
0.15 |
0.06 |
0.33 |
0.05 |
| OPINION |
0.02 |
0 |
0 |
1 |
0.14 |
| STATE |
0.48 |
0 |
0 |
1 |
0.50 |