The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory

Table 2

Variable summary.

Obs	Mean	Std. dev.	Min	Max
1815	0.06445	0.32961	−0.61052	12.040
1815	5.79e − 10	2.15e − 09	6.54e − 13	5.28e − 08
1815	0.25897	6.4514	−3.2560	263.90
1815	0.24858	0.31462	0.00008	9.9485
1815	0.06230	0.34764	−0.61025	12.784
1815	1.0077	9.7941	0.01100	406.97
1815	0.36952	9.7370	−3.2870	404.55

Source: CSMAR’s database