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