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.

StatsNMeanMedianSDMinMax

C_score2,2250.0380.0330.065−0.0770.172
Treat2,2250.0710.0000.2560.0001.000
Size2,22522.16522.0161.15920.42224.621
SOE2,2250.3820.0000.4860.0001.000
MB2,2250.6180.6220.2310.2221.007