Table 5 F-Limer and Hausman tests... | Emerald Publishing

Table 5

F-Limer and Hausman tests

	F-Limer test statistics		Hausman test statistics
	$x^{2}$	F	$x^{2}$
Jones (1991)	61.9647***	12.0327	2.4731
Modified Jones (Dechow et al., 1995)	70.6418***	8.6487	3.9645
Kasznik (1999)	63.7921***	7.9678	2.7764
Kothari et al. (2005)	79.7965***	8.1364	2.1279

	F-Limer test statistics		Hausman test statistics
	$x^{2}$	F	$x^{2}$
Jones (1991)	61.9647***	12.0327	2.4731
Modified Jones (Dechow et al., 1995)	70.6418***	8.6487	3.9645
Kasznik (1999)	63.7921***	7.9678	2.7764
Kothari et al. (2005)	79.7965***	8.1364	2.1279

Note(s): *, ** and *** indicate significance at the 10, 5 and 1% levels, respectively

Source(s): Authors' own calculations