The Correlation between Enterprise Internal Control Quality and Research and Development Investment Intensity

Table 2

Descriptive statistics.

Variable	Minimum	Maximum	Average	Standard deviation	Median
R&D	0.0002	0.240	0.026	0.007	0.014
ln ICQ	2.194	6.903	6.510	0.146	6.524
Cash	0.002	0.831	0.167	0.115	0.139
ln Size	18.833	28.636	22.826	1.434	22.684
Growth	−0.947	1878.372	0.498	21.766	0.093
ROA	−0.612	2.637	0.039	0.058	0.032
ln SUB	5.218	23.145	16.243	2.205	16.419