Table 2 Descriptive statistical characteristics of variables.

Variable Name	Sample size	Average value	Standard deviation	Minimum value	Maximum value	Correlation coefficient Readability
Readability	35,916	−19.04	2.477	−51.69	−13.95
Coz1	35,916	0.103	0.304	0	1	−0.091***
Coz2	35,916	0.075	0.221	0	0.997	−0.093***
Coz3	35,916	0.027	0.097	0	0.570	−0.069***
Big4	35,916	0.059	0.235	0	1	−0.146***
cfo	35,916	0.046	0.073	−0.194	0.256	0.002
ppe	35,916	21.89	16.52	0.140	71.14	0.071***
lev	35,916	0.432	0.216	0.0514	1.037	−0.124***
btm	35,916	113.3	117.5	9.517	1062	−0.139***
size	35,916	7.579	1.306	3.932	11.29	−0.140***
growth	35,916	0.195	0.483	−0.629	3.287	−0.063***
dual	35,916	0.730	0.444	0	1	−0.0004
Insit	35,916	46.56	25.24	0.396	98.26	−0.080***
Shrcr1	35,916	35.06	14.83	8.497	74.82	0.024***
BoardSize	35,916	2.135	0.200	1.609	2.708	−0.036***
Indep	35,916	0.374	0.053	0.308	0.571	−0.027***
soe	35,916	0.390	0.488	0	1	−0.020***

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