Mean

Median

Maximum

Minimum

Std. Dev.

Audit Committee Size

3.498214

3.000000

8.000000

2.000000

0.909105

Audit Committee Independence

0.776986

1.000000

1.333333

0.000000

0.269949

Audit Committee Meetings

5.483929

4.000000

48.000000

1.000000

5.024066

Audit Committee Expertise

0.795083

0.750000

1.333333

0.333333

0.197816

Audit Committee Gender

0.179589

0.187500

0.500000

0.000000

0.133619

Earning Management

7.473263

2.320888

102.6942

-3.208028

12.34889

Firm Size

6.103022

6.085727

8.016537

4.365132

0.773201

Big.4

0.376786

0.000000

1.000000

0.000000

0.485014

Block Holder Ownership

0.613578

0.645100

0.989500

0.027000

0.216665

Managerial Ownership

0.099352

0.003526

0.767000

0.000000

0.180803

Firm Leverage

0.506068

0.431951

7.188948

0.001260

0.515911