Your English writing platform
Free sign upSuggestions(5)
Exact(1)
BE/ME is winsorized to avoid outliers.
Similar(59)
Outliers were winsorized to the nearest non-outlying value.
In addition, two extremely large values for NDA were winsorized to the 99th percentile.
MCP-1 values greater than 486.7 pg/ml, corresponding to the 95th percentile in the distribution, were winsorized to 486.7 [ 28].
The variable is winsorized at 1% and expressed in percent.
All continuous variables are winsorized at 1% at both tails to mitigate the undue influence of extreme values.
The remaining non-missing CurrETRs are winsorized (reset) so that the largest observation is equal to 1 and the smallest is equal to 0. CashETR Cash effective tax rate, defined as cash taxes paid divided by pre-tax book income.
The remaining non-missing ETRs are winsorized (reset) so that the largest observation is equal to 1 and the smallest is equal to 0. CurrETR Current effective tax rate, defined as current tax expense divided by pre-tax book income.
The remaining non-missing ETRGAAPs are winsorized (reset) so that the largest observation is equal to 1 and the smallest is equal to 0. CurrETRGAAP Current effective tax rate according to German GAAP, defined as current tax expense divided by pre-tax book income of the individual financial statements according to German GAAP.
The remaining non-missing CurrETRGAAPs are winsorized (reset) so that the largest observation is equal to 1 and the smallest is equal to 0. Variable of interest StB Indicator variable equal to 1 if the signing engagement partner is a chartered tax consultant; 0 otherwise.
The remaining non-missing CashETRs are winsorized (reset) so that the largest observation is equal to 1 and the smallest is equal to 0. If the firm does not disclose cash taxes paid the numerator is replaced by current tax expense (Hanlon and Slemrod 2009; Lassila et al. 2010).
Write better and faster with AI suggestions while staying true to your unique style.
Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.
Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com