Table 4 Mean difference test
From: IFRS adoption and the readability of corporate annual reports: evidence from an emerging market
Readability measure | Wilcoxon test | t test | ||
|---|---|---|---|---|
Z-Statistic | p value | t-Statistic | p value | |
Pages | 4.35 | 0 | 2.248 | 0.001 |
Megabytes | 5.77 | 0 | 3.169 | 0.003 |
LIX formula | 4.91 | 0 | 5.352 | 0.006 |