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沙賓法
404
條及審計準則第
5
號是否會減少內部控制揭露錯誤？
270
Table 3 Descriptive Statistics
Variables
Means (Median)
Total
Sample
Restatement Sample
(
n
= 1853)
(1)
Non-restatement Sample
(
n
= 10774)
(2)
(2) – (1)
Tests for Differences
Mean (Median)
Difference
Mean
p-value
Median
p-value
EFFECTIVE
0.961
0.848 (1.000)
0.980 (1.000)
0.132 (0.000)
<0.001
<0.001
SIZE
7.256
7.048 (6.926)
7.292 (7.280)
0.244 (0.354)
<0.001
<0.001
ROA
0.183
0.004 (0.027)
0.021 (0.038)
0.017 (0.011)
<0.001
<0.001
LEV
0.572
0.560 (0.578)
0.575 (0.566)
0.015 (-0.012)
0.054
0.004
PE
14.825
14.402 (15.891)
14.898 (15.799)
0.496 (-0.092)
0.623
0.739
MB
2.775
2.594 (1.986)
2.806 (2.059)
0.212 (0.073)
0.044
0.003
BIGN
0.861
0.890 (1.000)
0.856 (1.000)
-0.034 (0.000)
<0.001
<0.001
RCP
8.636
7.980 (0.000)
8.749 (0.000)
0.769 (0.000)
0.269
0.020
FT
0.244
0.251 (0.000)
0.243 (0.000)
-0.008 (0.000)
0.416
0.417
AGLOSS
0.191
0.228 (0.000)
0.185 (0.000)
-0.043 (0.000)
<0.001
<0.001
MARKETCAP
4267.138 3074.847 (834.543)
4472.198 (1048.278)
1397.351 (213.735)
<0.001
<0.001
Note: Variables are defined in Table 2. P-values are based on two-tailed tests.