Frontiers of Business Research in China

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
NCSKEW_t	3964	−0.543	1.371	−3.827	3.022
DUVOL_t	3964	− 0.400	1.003	−2.795	2.330
CAM_TREAT_t-1	3964	0.0356	0.185	0	1
CAM_YEAR_t-1	3964	0.517	0.500	0	1
TREAT·YEAR_t-1	3964	0.0187	0.136	0	1
Size_t-1	3964	22.25	1.350	19.64	27.04
ABS_DA_t-1	3964	0.0665	0.0704	0.000740	0.415
ROA_t-1	3964	0.0323	0.0530	−0.183	0.183
Lev_t-1	3964	0.449	0.217	0.0521	0.937
Dturn_t-1	3964	0.689	0.839	−0.545	3.815
StdW_t-1	3964	0.0609	0.0231	0.0234	0.134
MB_t-1	3964	2.677	1.980	0.983	13.37
SOE_t-1	3964	0.395	0.489	0	1
Top1_t-1	3964	35.33	14.84	9.490	74.82
Independent _t-1	3964	0.374	0.0528	0.308	0.571

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