The Influence of Executive Compensation Gap on Earnings Management from the Perspective of Media Supervision: Evidence from China

Table 2

Descriptive statistics of main variables.

Variables	Sample size	The mean	The standard deviation	The minimum	The median	The maximum
DA	11653	0.004	0.128	2.349	0.003	4.869
REM	11653	0.047	0.257	5.099	0.041	3.673
RP	11653	0.420	0.119	0.116	0.404	0.775
ROA	11653	0.038	0.098	1.859	0.036	7.249
TOBINQ	11653	2.698	2.749	0.687	2.022	122.191
SIZE	11653	22.355	1.300	17.641	22.181	28.52
GROWTH	11653	0.223	1.647	0.982	0.105	87.484
LEV	11653	0.430	0.204	0.009	0.420	1.687
BIG4	11653	0.057	0.232	0	0	1