Research Article
An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism: Empirical Evidence from the Financial Companies of China from 2007 to 2011
Table 5
Pearson correlation coefficients among the main variables5.
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Denote significant differences at the 10 percent, 5 percent, and 1 percent levels, respectively, based on two-tailed tests. 5The Pearson correlation coefficients in left bottom are from accrual-based loss recognition model and the right bottom ones from the persistence of earnings changes model. |