秩檢驗-國際會計專題4pa(已修改)
2025-01-19 16:37 本頁面
【正文】 Structure of Date Analysis amp。 Results Index of parability ine Index of parabilityshareholder’s equity Frequency table of distribution of values of index parability Index of parability by industry Index of parability by size Table6 Frequency table of distribution of values of index of parability ?Table 6 classifies all observations in terms of their level of materiality. ?With regard to overall ine, a large proportion of the observations (%)were material (differences exceeding 10%). ?However,% of material observations related to a decrease in ine under US GAAP, which confirms their relevance in increasing the mean index. 0 .0 0 %5 . 0 0 %1 0 . 0 0 %1 5 . 0 0 %2 0 .0 0 %2 5 .0 0 %3 0 . 0 0 %3 5 . 0 0 %4 0 . 0 0 %4 5 .0 0 %5 0 .0 0 %Ic r n ( % )I c s e( % )Table6 Frequency table of distribution of values of index of parability Index value 以表 6可比性指數(shù)的頻率分布做出如下柱狀圖： 直觀來看，大于或小于 1的數(shù)值的頻率分布相差較多，呈現(xiàn)出這些年來拉丁美洲國家的可比性指數(shù)的平均值和中位值都顯著地不同于 。但這些直觀的結(jié)論是不足的，下文還有進一步的統(tǒng)計學(xué)證據(jù)。 Table 7Index of parability by industry ?After considering factors like country and year, the results for the other factors reveal that the maximum restatement of ine by industry was carried out by panies included in nonfinancial entity(index ). ?However, the maximum variation of shareholder’s equity
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