秩檢驗(yàn)-國(guó)際會(huì)計(jì)專(zhuān)題4pa-文庫(kù)吧
2024-12-23 16:37 本頁(yè)面
【正文】 was carried out by panies included as financial entities(index ), adding adjustments to the domestic figure. Table 8 Index of parability by size ?The mediumsized panies were the ones that modified their domestic ine to a greater absolute extent to calculate it according to US GAAP(index 1,95). ?However ,the largestsized panies were the ones that modified their domestic shareholder’s equity to a greater absolute extent in order to calculate it according to US GAAP(index ). ?From the table 4,5,7,8,we analyzed four different factors including country, year, industry and size, which may affect values of index of parability. We find that almost all means or median values of index of parability are above . ?The results from the analysis of overall differences in ine and shareholder’ s equity between Latin American GAAP and US GAAP indicate that Latin American practices were less conservative than US GAAP during the period, in terms of the impact on fundamental accounting variables. ?However, dose this preliminary conclusion is supported by statistical evidence? ?Then es to our nonparametric test. Preliminary conclusion Background knowledge for Nonparametric test Parametric tests have requirements about the nature or shape of the populations involved. Nonparametric tests do not require
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