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Table 6 Correlation coefficient between variables-Dutch Co

From: The detection of earnings management through a decrease of corporate income tax

Year

N

Variables

Mean

Median

Std. deviation

Minimum

Maximum

2006

739

size

−0.002

0.079

0.114

−0.379

0.711

Tax rate

 

lev

0.082

0.063

0.079

0

0.511

  

mgt

0

0.079

0.143

0.038

0.221

  

da

0.055

0.087

0.003

−0.021

0.247

 

739

size

−0.002

0.011

0.104

−0.325

0.34

2007

 

lev

0.075

0.057

0.071

0.000

0.340

Tax rate

 

mgt

0

0.001

0.002

0

0.054

  

da

−0.029

−0.029

0.001

0

0.324

2008

739

size

0.003

0.013

0.1

−0.32

0.312

Tax rate

 

lev

0.001

0

0.002

0.008

0.008

  

mgt

0.054

0.028

0.077

0.839

0.039

  

da

−0.017

−0.016

0.159

0.002

0.002

2009

739

size

0

0.012

0.097

−0.317

0.302

Tax rate

 

lev

0.068

0.038

0.068

0.01

0.32

  

mgt

0.002

0.081

0.226

0.163

0.221

  

da

0.003

0.036

0.301

−0.072

0.15