| 变量 | 变更会计信息可比性度量 | 缩小样本期间 | ||
| (1) Auditfee | (2) Auditfee | (3) Auditfee | (4) Auditfee | |
| CompAcct1 | −3.7115*** (−4.49) | −4.6778*** (−6.10) |
|
|
| CompAcct |
|
| −1.2738** (−2.11) | −2.8929*** (−4.72) |
| _cons | 13.0732*** (596.33) | 5.8284*** (19.29) | 13.8875*** (1879.48) | 8.7494*** (19.87) |
| Year | Yes | Yes | Yes | Yes |
| adj. R2 | 0.341 | 0.267 | 0.380 | 0.291 |
| F | 181.4777 | 126.0376 | 231.5370 | 141.8742 |