Variable | Mean | Median | Std. | Min. | Max. | N |
later_loss | 0.089 | 0.000 | 0.284 | 0.000 | 1.000 | 25,230 |
ln_auditfee | 13.640 | 13.530 | 0.720 | 12.300 | 16.280 | 27,448 |
dcscost | 0.013 | 0.000 | 0.055 | 0.000 | 0.416 | 25,327 |
size | 21.940 | 21.780 | 1.302 | 19.300 | 25.930 | 28,825 |
lev | 0.435 | 0.430 | 0.213 | 0.048 | 0.905 | 28,825 |
cfratio | 0.267 | 0.245 | 0.170 | 0.006 | 0.756 | 28,613 |
growth | −0.409 | 0.043 | 4.041 | −26.130 | 13.200 | 25,368 |
loss | 0.081 | 0.000 | 0.272 | 0.000 | 1.000 | 28,825 |
ownership | 0.353 | 0.334 | 0.151 | 0.0878 | 0.757 | 28,820 |
stock_e | 0.069 | 0.0002 | 0.140 | 0.000 | 0.615 | 27,575 |
same | 0.257 | 0.000 | 0.437 | 0.000 | 1.000 | 28,381 |
EID | 0.372 | 0.333 | 0.055 | 0.000 | 0.800 | 28,697 |
big4 | 0.0544 | 0.000 | 0.227 | 0.000 | 1.000 | 28,825 |
audittype | 0.0341 | 0.000 | 0.181 | 0.000 | 1.000 | 28,715 |