Research Article
The Impact of the “Belt and Road” Initiative on Accounting Conservatism of Energy-Intensive Enterprises under the Low-Carbon Background
Table 2
Descriptive statistics of the data.
| Stats | N | Mean | Median | SD | Min | Max |
| C_score | 2,225 | 0.038 | 0.033 | 0.065 | −0.077 | 0.172 | Treat | 2,225 | 0.071 | 0.000 | 0.256 | 0.000 | 1.000 | Size | 2,225 | 22.165 | 22.016 | 1.159 | 20.422 | 24.621 | SOE | 2,225 | 0.382 | 0.000 | 0.486 | 0.000 | 1.000 | MB | 2,225 | 0.618 | 0.622 | 0.231 | 0.222 | 1.007 |
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