Variables | N | Mean | Min | P50 | Max | Sd |
Audit_Fee | 14,958 | 13.6784 | 12.3014 | 13.5924 | 16.3571 | 0.7393 |
Opinion | 14,958 | 0.9691 | 0 | 1 | 1 | 0.1730 |
Audit_Lag | 14,958 | 4.5081 | 3.4965 | 4.5109 | 4.7791 | 0.24397 |
Restatement | 14,958 | 0.0965 | 0 | 0 | 1 | 0.2953 |
R&D1 | 14,958 | 0.3683 | 0 | 0 | 3.4965 | 0.8040 |
R&D2 | 14,958 | 3.6028 | 0 | 0 | 19.9476 | 6.9799 |
R&D_Z | 14,958 | 2.9067 | 0 | 0 | 19.0462 | 6.2508 |
R&D_F | 14,958 | 2.2822 | 0 | 0 | 19.5164 | 5.7708 |
Size | 14,958 | 22.1869 | 19.5190 | 22.0267 | 25.9794 | 1.2871 |
Lev | 14,958 | 0.4649 | 0.0517 | 0.4665 | 0.9450 | 0.2106 |
OtherRev | 14,958 | 0.0169 | 0.0002 | 0.0084 | 0.1509 | 0.0245 |
Turnover | 14,958 | 0.1018 | 0 | 0.0749 | 0.4392 | 0.0973 |
CashFlow | 14,958 | 0.0450 | −0.1880 | 0.0442 | 0.2512 | 0.0742 |
Growth | 14,958 | 0.1972 | −0.56736 | 0.1124 | 3.3835 | 0.4928 |
Roa | 14,958 | 0.0377 | −0.1804 | 0.0334 | 0.1962 | 0.0525 |
Loss | 14,958 | 0.0887 | 0 | 0 | 1 | 0.2843 |
IIR | 14,958 | 0.4145 | 0.0032 | 0.4237 | 0.8832 | 0.2298 |
Ret | 14,958 | 0.1491 | −0.5378 | −0.0288 | 2.3142 | 0.5677 |
Sd_Ret | 14,958 | 0.1290 | 0.0465 | 0.1191 | 0.3633 | 0.0541 |
Big4 | 14,958 | 0.0671 | 0 | 0 | 1 | 0.2501 |
Owner | 14,958 | 0.0670 | 0 | 0 | 1 | 0.4985 |
LnCoverage | 14,958 | 1.4091 | 0 | 1.3863 | 3.7377 | 1.2158 |
Impor | 14,958 | 0.3306 | 0 | 0 | 1 | 0.4704 |
Misup | 14,311 | 0.0043 | 0 | 0 | 1 | 0.0651 |
Misdown | 14,311 | 0.4341 | 0 | 0 | 1 | 0.4957 |