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 | Â | 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 | Â | lev | 0.075 | 0.057 | 0.071 | 0.000 | 0.340 |
Tax rate | Â | 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 | Â | 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 | Â | 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 |