Skip to main content

Table 7 Correlation coefficient between variables-German Co

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

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
  1. Source: Author work