The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value: evidence from Egypt

Future Business Journal

Table 2 Descriptive statistics for the variables in the phenomenon

Variables	Obs	Mean	SD	Min	Max
Firm value	315	3.20653	6.32209	0.00455	39.9896
Corporate risk disclosure	315	0.72265	0.08257	0.5	0.93333
Firm size	315	21.0028	1.5092	16.9355	23.5261
ROE	315	17.7242	18.5559	–167.45	99.569
Current ratio	315	0.76695	1.75888	–8.5629	6.58796
Financial leverage	315	2.17658	7.16339	0.00116	71.7226
Dividend policy	315	0.48625	0.25778	0.0007	0.94

Source: Calculations based on data collected from 45 firms for years 2016–2022