秩檢驗(yàn)-國際會(huì)計(jì)專題4pa-全文預(yù)覽
【正文】 ng, finance, and engineering with respect to their typical knowledge of economics principles. 類似地 ，將本例對(duì) KruskalWallis秩和檢驗(yàn)的應(yīng)用運(yùn)用到本文的研究中去，即研究年份、國家、行業(yè)和規(guī)模各個(gè)因素是否分別對(duì)可比性指數(shù)的值有重要影響。s and Mexico39。 例如，本文的研究樣本。 當(dāng)資料不具備參數(shù)檢驗(yàn)的條件時(shí)，非參數(shù)檢驗(yàn)是一種有效的分析方法。Structure of Date Analysis amp。 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 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 res
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