Table 5 T -test results Mean Standard... | Emerald Publishing

Table 5

T-test results

		Mean	Standard deviation	t-test	Sig	H₀
X1	Saudi standards	0.802	0.391	0.963	0.096	accept
	IFRS	0.637	0.297
	difference	−0.165 (20.57%)
X2	Saudi standards	0.087	0.178	0.768	0.091	accept
	IFRS	0.075	0.221
	difference	−0.014 (14.43%)
X3	Saudi standards	0.288	0.317	0.997	0.086	accept
	IFRS	0.214	0.298
	difference	−0.074 (25.69%)
X4	Saudi standards	0.575	0.171	0.881	0.099	accept
	IFRS	0.542	0.201
	difference	−0.033 (5.73%)
X5	Saudi standards	0.814	0.432	0.497	0.097	accept
	IFRS	0.756	0.338
	difference	−0.058 (7.12%)
Z- score	Saudi standards	2.54	0.237	0.672	0.088	accept
	IFRS	1.67	0.307
	difference	−0.87 (34.25%)

		Mean	Standard deviation	t-test	Sig	H₀
X1	Saudi standards	0.802	0.391	0.963	0.096	accept
	IFRS	0.637	0.297
	difference	−0.165 (20.57%)
X2	Saudi standards	0.087	0.178	0.768	0.091	accept
	IFRS	0.075	0.221
	difference	−0.014 (14.43%)
X3	Saudi standards	0.288	0.317	0.997	0.086	accept
	IFRS	0.214	0.298
	difference	−0.074 (25.69%)
X4	Saudi standards	0.575	0.171	0.881	0.099	accept
	IFRS	0.542	0.201
	difference	−0.033 (5.73%)
X5	Saudi standards	0.814	0.432	0.497	0.097	accept
	IFRS	0.756	0.338
	difference	−0.058 (7.12%)
Z- score	Saudi standards	2.54	0.237	0.672	0.088	accept
	IFRS	1.67	0.307
	difference	−0.87 (34.25%)