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Table 2 Descriptive statistics

From: The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

Variables

N

Minimum

Maximum

Mean

Std. Dev

Skewness

Kurtosis

BRDDIV

1014

0.0000

0.5000

0.0672

0.1005

1.4302

4.5546

ROA

1014

− 0.0398

0.2163

0.0512

0.0647

0.9881

3.5379

ROE

1014

− 0.0688

0.3740

0.0995

0.1180

0.8363

2.9363

LIQ

1014

0.5147

5.0461

1.8261

1.1874

1.3917

4.1883

LEV

1014

0.0182

0.6098

0.2311

0.1717

0.6207

2.3693

GEAR

1014

0.0195

2.0804

0.5162

0.5518

1.5568

4.7051

ASSTAN

1014

0.0089

0.7800

0.3590

0.2443

0.1139

1.8376

OC

1014

4.0974

6.8154

5.3578

0.7604

0.2025

2.2082

EMFLEX

1014

0.0799

0.8734

0.3990

0.2247

0.5545

2.3791

FIRMSIZE

1014

4.6774

6.9666

5.7008

0.6981

0.3451

1.9378

ABCFO

1014

− 0.9652

0.7284

0.0631

0.1507

0.0098

10.9074

ABPROD

1014

− 0.9754

1.6671

0.1577

0.3871

1.0463

3.8840

ABDISEXP

1014

− 0.0390

1.0006

0.0502

0.0555

6.4254

93.6025

RM1

1014

− 1.3208

1.4266

0.0850

0.4256

0.4219

3.7818

RM2

1014

− 1.4484

0.9594

− 0.1133

0.1593

− 0.7689

13.3548

RM3

1014

− 1.3851

1.8984

0.0445

0.4499

0.4412

3.8968

MODIFCFO

1014

− 0.2862

0.2387

− 0.0039

0.1285

− 0.2399

2.9486

KOTHARIE

1014

− 0.1782

0.2050

0.0008

0.0958

0.1761

2.7682

KAZANK

1014

− 0.2042

0.1817

− 0.0081

0.0913

− 0.0610

3.0546

RAMAN & SHURER

1014

− 0.1940

0.1925

− 0.0121

0.0976

0.1708

2.6385

  1. This table presents the descriptive statistics for AEM and REM Models variables. The mean, median, standard deviation, minimum, and maximum values are presented in the columns for the CG characteristics, and firm-level characteristics on accrual and real-based EM for firms in the Egyptian context from 2009 to 2021
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