Num

Pre

Mean

Median

Max

Min

SD

Positive earnings management

180

54.93%

0.1451

0.0635

2.2205

0.00002

0.2343

Non-positive earnings management

150

45.07%

−0.1409

−0.0955

−0.0013

−1.0432

0.1571

All sample

330

100%

0.0162

0.0081

2.2205

−1.0432

0.2479