\begin{table}[]
    \caption{\textbf{Sample Construction}}
    \caption*{This table presents the impact of various filters on the construction of my sample.}
    \centering
    \resizebox{0.9\textwidth}{!}{%
    \begin{tabular}{lr}
        \\[-1.8ex]\hline
        \hline \\[-1.8ex]
        \textbf{Criteria} & \textbf{N} \\
        \hline \\[-1.8ex]
        Compustat Annual 1968 through 2021 & 826,896 \\
        Make \textit{gvkey}-\textit{datadate} unique (\textit{datafmt} == STD \& \textit{consol} == C \& \textit{popsrc} == D) & 559,993 \\
        Exclude financial services (\textit{indfmt} == INDL) & 516,051 \\
        Exclude Canadian (\textit{curcd} == USD) & 455,922 \\
        Non-missing \textit{ni} & 388,394 \\
        After handling fiscal year changes & 387,724 \\
        Non-missing one year ahead \textit{ni} & 360,613 \\
        Financial statement criteria: \\
        \hspace{20pt}\textit{at} > 1 & 346,736 \\
        \hspace{20pt}\textit{at} == \textit{lt} + \textit{teq} & 346,731 \\
        \hline \\[-1.8ex]
        \textbf{\textit{Baseline Sample}} \\
        \hspace{20pt}N-firms & 30,210\\
        \hspace{20pt}N-firm-years & 346,731\\
        \hline \\[-1.8ex]
        Minimum price (\textit{prcc\_f} > 1) & 265,281 \\
        December fiscal year end & 175,305 \\
        \hline \\[-1.8ex]
        \textbf{\textit{December FYE Sample}} \\
        \hspace{20pt}N-firms & 17,493\\
        \hspace{20pt}N-firm-years & 175,305\\
        \hline
        \hline \\[-1.8ex]
    \end{tabular}}
    \label{tab:sample_const}
\end{table}
