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Future Business Journal

Table 3 Descriptive analysis of variables

From: Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context

Variables

Mean

Min

Max

SD

Panel A: dependent variable

Cons

 − 0.34

 − 5.61

0.33

0.69

Panel B: independent variable & moderator variable

CRRD

1.77

0.69

2.92

0.48

EQ

0.07

 − 0.68

0.83

0.22

Panel C: control variables

Size

7.18

4.55

11.02

0.94

Lev

31.01

 − 1047.68

613.28

205.34

MTB

1.83

1.67

 − 2.88

8.78

ROA

8.91

 − 11.25

54.51

9.25

GRW

0.18

 − 1

4.64

0.59

Panel D: dummy variable

Loss

Frequency

%

  

Firms achieve loss

8

8.42%

  

Firms achieve profit

87

91.58%

  
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