An Empirical Analysis of the Impact of Environmental Protection Tax on Corporate Earnings Management

Table 2

Descriptive statistics (the size of the sample is 23,014).

Variable	Mean	Standard deviation	Minimum value	Maximum
DA	0.06292	0.0660006	0.0006814	0.355877
ET	3.682749	6.497835	0	19.19368
Sizew	22.13836	1.304221	19.27126	26.03795
Levw	0.4401246	0.2157707	0.0494682	0.9787084
Roaw	0.0345205	0.0654933	−0.3407795	0.2021874
Growthw	0.2041242	0.5346741	−0.6235116	3.946809
Cfow	0.0427779	0.720274	−1.990094	0.2424951
Agew	2.885056	0.2973631	1.94591	3.555348
Shrcrlw	35.25692	14.71769	8.7716	74.9648
Independ	0.3742606	0.0548996	0.125	0.8
Boardw	2.139697	0.199147	1.609438	2.70805
Dual	1.746155	0.4352197	1	2
State	0.4467281	0.4971648	0	1