我国会计准则与国际会计准则的有用性比较

    D-W                2.00              2.01              2.00                1.89
    Wald-χ[，1][2]    ——              n/a               3.99**              n/a
    Wald-χ[，2][2]    0.21              n/a               ——                n/a

    Wald-χ[，3][2]    n/a               0.23              n/a                 7.87***
    Wald-χ[，4][2]    n/a               ——              n/a                 ——
Panel B：价格模型
    E                  ——              ——             1.050                0.579***

    BV0.950***         0.561***          0.606**          0.638***
    DE                 —0.533           —0.569          0.771                —0.620
    DBV                4.433***          2.367***         0.992                0.004
    SIZE               —0.990**         —0.454**        —1.270**            —0.664***
    STRU               —8.324***        —1.725          —12.530***          —3.426***
    Adj-R[2]           0.466             0.502            0.457                0.673
    F                  14.83             16.99***         13.30***             31.16
    White-p            0.000***          0.001***         0.920                0.106转贴于 酷文网-论文下载中心 http://www.coolwen.net


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