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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