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Table 2 Summary statistics of variables

From: Critical audit matters and stock price crash risk

  (1) (2) (3) (4) (5)
Variable No. of obs. Mean Std. dev. Min Max
NCSKEWt 3964 −0.543 1.371 −3.827 3.022
DUVOLt 3964 − 0.400 1.003 −2.795 2.330
CAM_TREATt-1 3964 0.0356 0.185 0 1
CAM_YEARt-1 3964 0.517 0.500 0 1
TREAT·YEARt-1 3964 0.0187 0.136 0 1
Sizet-1 3964 22.25 1.350 19.64 27.04
ABS_DAt-1 3964 0.0665 0.0704 0.000740 0.415
ROAt-1 3964 0.0323 0.0530 −0.183 0.183
Levt-1 3964 0.449 0.217 0.0521 0.937
Dturnt-1 3964 0.689 0.839 −0.545 3.815
StdWt-1 3964 0.0609 0.0231 0.0234 0.134
MBt-1 3964 2.677 1.980 0.983 13.37
SOEt-1 3964 0.395 0.489 0 1
Top1t-1 3964 35.33 14.84 9.490 74.82
Independent t-1 3964 0.374 0.0528 0.308 0.571