秩檢驗國際會計專題4part3

1、structure of date analysis & resultsindex of comparability-net incomeindex of comparability-shareholders equityfrequency table of distribution of values of index comparabilityindex of comparability by industryindex of comparability by sizeresults of wilcoxon testresults of kruskal-wallis testfre

2、quency of the adjustmentspartial index of comparabilityresults of kruskal-wallis test for partial index table-6 frequency table of distribution of values of index of comparability table 6 classifies all observations in terms of their level of materiality.with regard to overall income, a large propor

3、tion of the observations (64.3%)were material (differences exceeding 10%).however,45.35% of material observations related to a decrease in net income under us gaap, which confirms their relevance in increasing the mean index.table-6 frequency table of distribution of values of index of comparability

4、 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1.0。但這些直觀的結(jié)論是不足的，下文還有進一步的統(tǒng)計學證據(jù)。table 7-index of comparability by industry after considering factors like country and year, the results for the other factors reveal that the maximum restatement of net income by

5、 industry was carried out by companies included in non-financial entity(index 1.34). however, the maximum variation of shareholders equity was carried out by companies included as financial entities(index 2.14), adding adjustments to the domestic figure.table 8- index of comparability by size the me

6、dium-sized companies were the ones that modified their domestic net income to a greater absolute extent to calculate it according to us gaap(index 1,95). however ,the largest-sized companies were the ones that modified their domestic shareholders equity to a greater absolute extent in order to calcu

7、late it according to us gaap(index 1.51). 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 comparability. we find that almost all means or median values of index of comparability are above 1.0. the results from

8、the analysis of overall differences in net income and shareholders 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 c

9、onclusion is supported by statistical evidence? then comes to our non-parametric test.preliminary conclusionbackground knowledge for non-parametric testparametric tests have requirements about the nature or shape of the populations involved. nonparametric tests do not require that samples come from

10、populations with normal distributions or have any other particular distributions. consequently, nonparametric tests are called distribution-free tests.關(guān)于參數(shù)檢驗和非參數(shù)檢驗方法的選擇：凡是符合或經(jīng)過變換后符合參數(shù)檢驗條件的資料，最好用參數(shù)檢驗。當資料不具備參數(shù)檢驗的條件時，非參數(shù)檢驗是一種有效的分析方法。disadvantages of nonparametric methods 1,tend to waste information 2,

11、are not so efficient as parametric tests, so we need stronger evidence before we reject a null hypothesis.advantages of nonparametric methods 1,can be applied to a wide variety of situations. 2,can be applied to categorical or nominal level data 3,involve simpler computations and are easier to under

12、stand and apply.在現(xiàn)實的研究中，我們遇到的數(shù)據(jù)常常具備以下特點:( 1) 數(shù)據(jù)的總體分布類型未知; 或( 2) 數(shù)據(jù)的總體分布類型已知，但不符合正態(tài)分布; 或( 3) 某些變量可能無法精確測量非參數(shù)方法適用于：非正態(tài)分布的資料，方差不齊的資料，等級資料，一端或兩端有不確定性數(shù)值（如）1.1，.0.9等）的資料，分布不明的資料。例如，本文的研究樣本。例如，本文的研究樣本。威爾科克森符號秩檢驗for exampleas usual, we will use the five step hypothesis-testing procedure.h0:there is no diffe

13、rence in the ratings of the two flavors h1:the spicy ratings are higherthis is a one tailed test. the significance level is 0.05.the steps to conduct the wilcoxon signed rank test are as follows. step (1) - compute the difference between the spicy flavor score and the current flavor score for each p

14、articipant. step (2) - only the positive and negative differences are considered further. step (3) - determine the absolute differences for the values computed in column 4. step (4) - rank the absolute differences from smallest to largest. step (5) - each assigned rank in column 6 is then given the

15、same sign as the original difference, and the results are reported in column 7and 8. step (6) -the r+ and r- columns are totaled.the critical values for the wilcoxon signed-rank test are located in appendix. the row is used for one-tailed tests and the 2 row for two-tailed tests. in this case we wan

16、t to show that customers like the spicy taste better, which is a one-tailed test, so we select the row. we chose the 0.05 significance level, so move to the right to the column headed 0.05. go down that column to the row where n is 14. then we get it. the value at the intersection is 25, so the crit

17、ical value is 25.the decision rule is to reject the null hypothesis if the smaller of the ranksums is 25 or less. in this case the smaller rank sum is 30, so the decision isnot to reject the null hypothesis.we cannot conclude there is a difference in the flavor ratings between thecurrent and the spi

18、cy. mr peterson has not shown that customers preferthe new flavor.類似地類似地，將本例對威爾科克森符號秩檢驗的應用運用到本文的研究中去，即研究拉丁美洲公司報告的基本會計變量是否顯著高于或低于美國報告的凈收益和股東權(quán)益。table 9 indicates that statistically significantdifferences between latin american and us net income occurred in the years 1999,2000 and 2001 (at p0.05). more

19、over,it confirms the significance of argentinas, chiles and mexicosresults. there were also significant differences for industry, and small and medium-sizedcompanies.the results for the shareholders equity index confirm that theindex value for all the analyzed factors was significantly greater than 1.because the computed value of h(5.736) is not beyond 5.991, the null hypothesis is no