我国会计准则与国际会计准则的有用性比较

    Vuong-Z                —1.0483                    —0.6650                         1.4916*                       1.8272**
Panel B：价格模型
    E                ——           ——          ——           ——             1.027         0.999           0.588**        0.516*

    BV               0.984***       0.994***      0.589***       0.596***         0.630**       0.637**         0.649***       0.655***
    SIZE             —0.826*       —0.881*      —0.344*       —0.377*         —1.349***    —1.295***      —0.706***     —0.656***
    STRU             —8.580***     —8.627***    —2.310*       —2.368*         —12.845***   —12.707***     —3.426***     —3.354***
    Adj-R2           0.430          0.448         0.447          0.469            0.464         0.466           0.674          0.677
    F                17.78***       19.04***      18.93***       20.64***         17.87***      18.03***        41.32***       41.81***
    White-p          0.002***       0.000***      0.000***       0.000***         0.958         0.958           0.087*         0.052*
    D-W              1.91           1.91          1.93           1.92             1.87          1.87            2.05           2.03

    Vuong-Z                2.0627**                     2.5120***                      0.5955                          0.3147转贴于 酷文网-论文下载中心 http://www.coolwen.net


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