| Mean | Median | Maximum | Minimum | Std.Dev | Skewness | Kurtosis |
Auditor Type | 0.319 | 0.000 | 1.000 | 0.000 | 0.467 | 0.772 | 1.597 |
Average VD | 0.576 | 0.550 | 0.700 | 0.400 | 0.087 | −0.266 | 2.255 |
Board Composition | 0.730 | 0.777 | 1.000 | 0.000 | 0.184 | −1.279 | 4.859 |
Board Size | 8.040 | 8.000 | 16.000 | 3.000 | 2.673 | 0.885 | 3.737 |
CEO Duality | 0.685 | 1.000 | 1.000 | 0.000 | 0.462 | −0.804 | 1.659 |
EPS | −0.706 | 0.127 | 128.580 | −391.030 | 27.621 | −10.433 | 145.90 |
Firm Size | 20.074 | 20.424 | 24.510 | 13.822 | 1.994 | −0.966 | 4.2787 |
Industry | 0.934 | 1.000 | 1.000 | 0.000 | 0.247 | −3.522 | 13.403 |
L T D/Assets | 0.168 | 0.045 | 7.919 | 0.000 | 0.621 | 9.279 | 99.984 |
S T D/Assets | 0.354 | 0.331 | 1.750000 | 0.000 | 0.242 | 1.970 | 10.592 |
Market Cap | 19.765 | 19.706 | 23.609 | 17.111 | 1.326 | 0.333 | 2.982 |
Tobin’s Q | 0.528 | 0.429 | 9.391 | 0.041 | 0.775 | 8.151 | 79.875 |
ROA | 0.019 | 0.028 | 0.324 | −1.440 | 0.160 | −5.28 | 42.422 |
ROS | −0.035 | 0.060 | 5.860 | −8.182 | 0.973 | −3.088 | 31.746 |