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Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies

Table 5: Descriptive statistics of dependent variables and control variables

Minimum Maximum Median Mean Std. Deviation
ROA -0.052 0.237 0.049 0.052 0.039
ROE -0.092 0.196 0.097 0.087 0.056
EVA -6821.9 365.6 -3.691 -121.3 811.4
Tobin’s Q 0.233 5.223 0.734 1.042 0.757
Firm Size 0.079 5.485 2.984 3.025 0.743
Leverage 0.001 8.330 0.433 0.823 1.213
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