秩檢驗(yàn)-國(guó)際會(huì)計(jì)專(zhuān)題4pa-文庫(kù)吧資料
2025-01-13 16:37本頁(yè)面
【正文】 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(guān)來(lái)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(lái)拉丁美洲國(guó)家的可比性指數(shù)的平均值和中位值都顯著地不同于 。 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
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