| Variables | Mean | Sd | Median | Min | Max |
| LNFEE | 13.64 | 0.570 | 13.59 | 12.54 | 15.29 |
| ETR | 0.230 | 0.130 | 0.200 | 0 | 0.770 |
| Ratediff | 0.010 | 0.100 | 0 | −0.340 | 0.250 |
| MaETR | 0.210 | 0.090 | 0.200 | 0 | 0.450 |
| MaRatediff | 0.010 | 0.090 | 0 | −0.260 | 0.250 |
| SIZE | 22.23 | 1.140 | 22.12 | 19.310 | 25.50 |
| DFL | 1.180 | 0.430 | 1.060 | 0.540 | 3.890 |
| RISK | 0.270 | 0.180 | 0.240 | 0.010 | 0.820 |
| TAT | 0.800 | 0.620 | 0.680 | 0.110 | 4.240 |
| ROA | 0.0700 | 0.050 | 0.0600 | −0.040 | 0.240 |
| LOSS | 0.0100 | 0.120 | 0 | 0 | 1 |
| OP | 0.990 | 0.080 | 1 | 0 | 1 |
| BIG4 | 0.0300 | 0.170 | 0 | 0 | 1 |