| Variables | Sample size | Mean value | Standard deviation | Minimum value | Maximum value |
| Earni,t+1 | 570 | 0.026 | 0.043 | −0.169 | 0.142 |
| Earni,t | 570 | 0.027 | 0.046 | −0.169 | 0.163 |
| GT | 570 | 0.150 | 0.197 | 0 | 0.645 |
| GF | 570 | 0.235 | 0.157 | 0.064 | 0.793 |
| Size | 570 | 23.020 | 1.674 | 20.340 | 26.810 |
| Growth | 570 | 0.124 | 0.268 | −0.481 | 1.097 |
| Capint | 570 | 2.674 | 1.670 | 0.383 | 10.660 |
| Top | 570 | 38.920 | 15.550 | 8.915 | 77.320 |