| variable | N | mean | p50 | min | max |
| fee | 840 | 11.72 | 11.61 | 10.7 | 13.66 |
| treat | 840 | 0.74 | 1 | 0 | 1 |
| after | 840 | 0.5 | 0.5 | 0 | 1 |
| T | 840 | 0.37 | 0 | 0 | 1 |
| size | 840 | 22.11 | 21.95 | 19.55 | 25.8 |
| lev | 840 | 0.47 | 0.48 | 0.04 | 0.89 |
| roa | 840 | 0.04 | 0.03 | −0.22 | 0.21 |
| current | 840 | 2.17 | 1.2 | 0.25 | 21.97 |
| quick | 840 | 1.67 | 0.83 | 0.12 | 20.71 |
| arinv | 840 | 0.21 | 0.2 | 0.01 | 0.59 |
| ngs | 840 | 6.44 | 5 | 2 | 25 |
| nbs | 840 | 2.63 | 2 | 1 | 12 |
| big4 | 840 | 0.05 | 0 | 0 | 1 |
| top10 | 840 | 0.53 | 1 | 0 | 1 |
| GDP | 840 | 10.93 | 10.99 | 8.77 | 12.19 |
| ic | 840 | 6.38 | 6.52 | 0 | 6.87 |