| Variable name | Number of samples | Average value | Median | Standard deviation | Minimum value | Max value |
| auditfee | 11592 | 13.50 | 13.40 | 0.61 | 12.43 | 15.54 |
| PCM | 11592 | 0.11 | 0.09 | 0.14 | -0.45 | 0.52 |
| Grow | 10877 | 0.19 | 0.10 | 0.54 | -0.56 | 4.12 |
| size | 11592 | 22.00 | 21.85 | 1.24 | 19.57 | 25.54 |
| roa | 11592 | 0.04 | 0.04 | 0.05 | -0.15 | 0.19 |
| lev | 11592 | 0.43 | 0.42 | 0.22 | 0.05 | 0.92 |
| inv | 11566 | 0.16 | 0.12 | 0.15 | 0.00 | 0.76 |
| rec | 11582 | 0.11 | 0.09 | 0.10 | 0.00 | 0.46 |
| loss | 11592 | 0.09 | 0.00 | 0.28 | 0.00 | 1.00 |
| ownership | 11592 | 0.41 | 0.00 | 0.49 | 0.00 | 1.00 |
| change | 11592 | 0.66 | 1.00 | 0.47 | 0.00 | 1.00 |
| big4 | 11592 | 0.05 | 0.00 | 0.22 | 0.00 | 1.00 |
| register | 11592 | 0.27 | 0.00 | 0.45 | 0.00 | 1.00 |