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Table 4 Summary statistics

From: How does depreciations management affect subsequent fiscal performance? The case of the Swiss cantons

Variables

Domain

Unit

Mean

Std. dev.

Min

Max

Balancea

R

CHF/inhabitants

129.914

514.013

− 3151.512

2370.750

Revenuesa

R+

CHF/inhabitants

8435.790

3351.761

4039.267

27755.070

Expensesa

R+

CHF/inhabitants

8305.876

3333.784

3760.656

26766.070

ADa

R+

CHF/inhabitants

105.683

250.608

0.000

2819.444

Growthb

R

Percentage

1.708

2.450

− 7.504

9.635

Unemploymentc

R+

Percentage

2.148

1.723

0.000

7.800

Elderlyd

R+

Percentage

15.020

2.174

10.142

21.756

Leaninge

[0–10]

Index

5.550

0.514

4.220

7.057

Fragmentatione,f

R+

Count

3.437

0.935

1.000

5.000

Concordancee

R+

Percentage

78.300

22.900

0.000

100.000

Departmentsf

R+

Count

7.145

2.174

4.000

13.000

Electione

0 or 1

Dummy

0.276

0.447

0.000

1.000

Initiatived,e,f,g

[0–6]

Index

4.497

1.138

2.333

6.000

Referendumd,e,f,g

[0–6]

Index

3.931

1.181

1.000

6.000

Rulesh

[0–3]

Index

0.529

0.954

0.000

3.000

Misestimationa

R

CHF/inhabitants

− 86.072

230.030

− 2145.395

1227.752

N = 729

      
  1. aAnnual financial reports of the 26 cantons, compilation by the authors
  2. bBAK Basel
  3. cState Secretariat for Economic Affairs
  4. dSwiss Federal Statistical Office
  5. eAnnée politique suisse
  6. fBADAC-Database on Swiss cantons and cities
  7. gFinanzdirektorenkonferenz
  8. hLuechinger and Schaltegger (2013)