Skip to main content

Table 4 Descriptive statistics

From: Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis

Variable

Mean

Std. Dev.

Min

Max

EM

.0786636

.1380935

4.95e-06

4.001645

CSR

−.3896979

2.289873

−9

13

SIC

40.52876

16.04184

10

87

INDUS

.8056061

.3957694

0

1

SIZE

6.863589

1.681489

1.600599

13.08138

ROA

.0042784

.2197204

−7.582123

1.617011

LEV

.4469656

.2730597

.0211989

3.564619

GROWTH

−.0631989

.3497316

−1

10.58722

MTB

3.427874

4.415615

−44.39538

50.38522

RD

.2625014

.8740478

.0001433

10.60547

BIG4

.9339279

.2484307

0

1