Level of agreement between respondents on questions regarding the quality of non-financial information
| Quality | Country | German vs. French respondents | Size | Type | Entity | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Non-EU | EU | German | French | Non-SME | SME | Preparer | User | Non-business | Business | ||
| Comparability | Disagree | 8.2 | 11.2 | 22.2 | 4.3 | 8.7 | 24.3 | 42.4 | 1.1 | 2.9 | 18.0 |
| Agree | 91.8 | 88.8 | 77.8 | 95.7 | 91.3 | 75.7 | 57.6 | 98.9 | 97.1 | 82.0 | |
| Chi-square (p-value) | 0.458 (0.498) | 3.468 (0.063) | 11.805 (0.001**) | 41.687 (0.000***) | 16.493 (0.000***) | ||||||
| Reliability | Disagree | 8.8 | 22.0 | 39.5 | 11.5 | 20.0 | 31.0 | 63.3 | 3.5 | 3.8 | 34.1 |
| Agree | 91.2 | 78.0 | 60.5 | 88.5 | 80.0 | 69.0 | 36.7 | 96.5 | 96.2 | 65.9 | |
| Chi-square (p-value) | 5.051 (0.025*) | 5.960 (0.015*) | 3.584 (0.058) | 62.674 (0.000***) | 40.096 (0.000***) | ||||||
| Relevance | Disagree | 8.3 | 22.5 | 39.5 | 20.0 | 16.8 | 32.9 | 59.0 | 1.2 | 5.6 | 32.3 |
| Agree | 91.7 | 77.5 | 60.5 | 80.0 | 83.2 | 67.1 | 41.0 | 98.8 | 94.4 | 67.7 | |
| Chi-square (p-value) | 5.936 (0.015*) | 2.256 (0.133) | 7.987 (0.005**) | 62.172 (0.000***) | 28.786 (0.000***) | ||||||
| Intangibles | No | 15.3 | 37.7 | 50.0 | 30.4 | 32.1 | 46.2 | 65.3 | 10.8 | 13.0 | 46.7 |
| Yes | 84.7 | 62.3 | 50.0 | 69.6 | 67.9 | 53.8 | 34.7 | 89.2 | 87.0 | 53.3 | |
| Chi-square (p-value) | 10.431 (0.001**) | 2.105 (0.147) | 4.715 (0.030*) | 42.503 (0.000***) | 32.483 (0.000***) | ||||||
| Financial sector | Low extent | 85.1 | 70.7 | 60.5 | 79.3 | 73.9 | 59.8 | 35.8 | 91.8 | 90.1 | 60.9 |
| Great extent | 14.9 | 29.3 | 39.5 | 20.7 | 26.1 | 40.2 | 64.2 | 8.2 | 9.9 | 39.1 | |
| Chi-square (p-value) | 5.566 (0.018*) | 2.697 (0.101) | 5.648 (0.017*) | 53.122 (0.000***) | 32.002 (0.000***) | ||||||
| Taxonomy | No | 25.0 | 16.8 | 28.2 | 3.4 | 17.1 | 32.9 | 44.3 | 3.6 | 10.3 | 25.0 |
| Yes | 75.0 | 83.2 | 71.8 | 96.6 | 82.9 | 67.1 | 55.7 | 96.4 | 89.7 | 75.0 | |
| Chi-square (p-value) | 2.104 (0.147) | 7.014 (0.008**) | 8.683 (0.003**) | 36.343 (0.000***) | 10.065 (0.002**) | ||||||
| Quality | Country | German vs. French respondents | Size | Type | Entity | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Non-EU | German | French | Non-SME | Preparer | User | Non-business | Business | ||||
| Comparability | Disagree | 8.2 | 11.2 | 22.2 | 4.3 | 8.7 | 24.3 | 42.4 | 1.1 | 2.9 | 18.0 |
| Agree | 91.8 | 88.8 | 77.8 | 95.7 | 91.3 | 75.7 | 57.6 | 98.9 | 97.1 | 82.0 | |
| Chi-square ( | 0.458 (0.498) | 3.468 (0.063) | 11.805 (0.001**) | 41.687 (0.000***) | 16.493 (0.000***) | ||||||
| Reliability | Disagree | 8.8 | 22.0 | 39.5 | 11.5 | 20.0 | 31.0 | 63.3 | 3.5 | 3.8 | 34.1 |
| Agree | 91.2 | 78.0 | 60.5 | 88.5 | 80.0 | 69.0 | 36.7 | 96.5 | 96.2 | 65.9 | |
| Chi-square ( | 5.051 (0.025*) | 5.960 (0.015*) | 3.584 (0.058) | 62.674 (0.000***) | 40.096 (0.000***) | ||||||
| Relevance | Disagree | 8.3 | 22.5 | 39.5 | 20.0 | 16.8 | 32.9 | 59.0 | 1.2 | 5.6 | 32.3 |
| Agree | 91.7 | 77.5 | 60.5 | 80.0 | 83.2 | 67.1 | 41.0 | 98.8 | 94.4 | 67.7 | |
| Chi-square ( | 5.936 (0.015*) | 2.256 (0.133) | 7.987 (0.005**) | 62.172 (0.000***) | 28.786 (0.000***) | ||||||
| Intangibles | No | 15.3 | 37.7 | 50.0 | 30.4 | 32.1 | 46.2 | 65.3 | 10.8 | 13.0 | 46.7 |
| Yes | 84.7 | 62.3 | 50.0 | 69.6 | 67.9 | 53.8 | 34.7 | 89.2 | 87.0 | 53.3 | |
| Chi-square ( | 10.431 (0.001**) | 2.105 (0.147) | 4.715 (0.030*) | 42.503 (0.000***) | 32.483 (0.000***) | ||||||
| Financial sector | Low extent | 85.1 | 70.7 | 60.5 | 79.3 | 73.9 | 59.8 | 35.8 | 91.8 | 90.1 | 60.9 |
| Great extent | 14.9 | 29.3 | 39.5 | 20.7 | 26.1 | 40.2 | 64.2 | 8.2 | 9.9 | 39.1 | |
| Chi-square ( | 5.566 (0.018*) | 2.697 (0.101) | 5.648 (0.017*) | 53.122 (0.000***) | 32.002 (0.000***) | ||||||
| Taxonomy | No | 25.0 | 16.8 | 28.2 | 3.4 | 17.1 | 32.9 | 44.3 | 3.6 | 10.3 | 25.0 |
| Yes | 75.0 | 83.2 | 71.8 | 96.6 | 82.9 | 67.1 | 55.7 | 96.4 | 89.7 | 75.0 | |
| Chi-square ( | 2.104 (0.147) | 7.014 (0.008**) | 8.683 (0.003**) | 36.343 (0.000***) | 10.065 (0.002**) | ||||||
*Significant at the 0.05 level; **Significant at the 0.01 level; ***Significant at the 0.001 level
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