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

Future Business Journal

Table 7 Correlation coefficient between variables-German Co

Year	N	Variables	Mean	Median	Std. deviation	Minimum	Maximum
2006	993	size	0.008	0.031	0.008	−0.480	0.325
Total tax rate		lev	0.709	0.079	0.947	−0.440	1.440
		mgt	0.53	0.278	0.000	−0.480	0.770
		da	0.055	0.087	0.075	−0.490	1.300
	993	size	0.008	0.013	0.008	−0.869	0.520
2007		lev	0.564	0.065	0.839	−0.370	0.340
Total tax rate		mgt	0.53	0.278	0.000	0.100	0.054
		da	−0.021	−0.020	0.188	0.020	0.324
2008	993	size	0.008	0.001	0.008	−0.32	1.649
Total tax rate		lev	0.564	0.065	0.000	0	0.514
		mgt	0.53	0.278	0.000	0.839	0.039
		da	−0.027	−0.026	0.550	0.002	0.122
2009	993	size	0.008	0.001	0.008	−0.100	0.010
Total tax rate		lev	0.564	0.065	0.000	0.020	1.268
		mgt	0.53	0.278	0.000	0.163	0.231
		da	0.037	0.036	0.301	−0.072	0.251