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Table 4. Results ANOVA analysis (third hypothesis)

Table 4 Results ANOVA analysis (third hypothesis)

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From Table 2 is clear: the lack of statistically significant differences; for questions hypothesis, respectively, except the fifth question as significance level taking more than 0.05 values and thus accept the hypothesis: fair value accounting contributes to: provide information to all users of financial statements in making decisions, and characterized as useful Table 3 Results ANOVA analysis: differences significance of the answers respondents surveyed by Table 2. Results ANOVA analysis (first hypothesis) Table 3 Results ANOVA analysis: differences significance of the answers respondents surveyed by type (academics, Auditors, accountants) to the second hypothesis: No statistically significant differences between the responses of the respondents from the application of fair value accounting and the relevance of accounting information in decision-making. Analysis and discussion of results, and prove the hypotheses of the study
From Table 2 is clear: the lack of statistically significant differences; for questions hypothesis, respectively, except the fifth question as significance level taking more than 0.05 values and thus accept the hypothesis: fair value accounting contributes to: provide information to all users of financial statements in making decisions, and characterized as useful Table 3 Results ANOVA analysis: differences significance of the answers respondents surveyed by Table 2. Results ANOVA analysis (first hypothesis) Table 3 Results ANOVA analysis: differences significance of the answers respondents surveyed by type (academics, Auditors, accountants) to the second hypothesis: No statistically significant differences between the responses of the respondents from the application of fair value accounting and the relevance of accounting information in decision-making. Analysis and discussion of results, and prove the hypotheses of the study
Table 4 Results ANOVA analyses: differences significance of the answers respondents surveyed by type (academics, auditors, accountants) to the third hypothesis No statistically significant differences between the responses of the respondents from the application of fair value accounting and reliability of accounting information. Table 3. Results ANOVA analysis (second hypothesis)
Table 4 Results ANOVA analyses: differences significance of the answers respondents surveyed by type (academics, auditors, accountants) to the third hypothesis No statistically significant differences between the responses of the respondents from the application of fair value accounting and reliability of accounting information. Table 3. Results ANOVA analysis (second hypothesis)
International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 5 (1), pp. 148-160, © 2015 HRMARS From the table 4 illustrated the lack of statistically significant differences for the third hypothesis, except the second and seventh question where the probability of significance level taking value more than 0.05, and thus accept the hypothesis: There were no statistically significant differences between the responses of the respondents from the application of fair value and reliability of the information accounting differences accounting
International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 5 (1), pp. 148-160, © 2015 HRMARS From the table 4 illustrated the lack of statistically significant differences for the third hypothesis, except the second and seventh question where the probability of significance level taking value more than 0.05, and thus accept the hypothesis: There were no statistically significant differences between the responses of the respondents from the application of fair value and reliability of the information accounting differences accounting
Table 5 shows that there were no statistically significant differences for the fifth hypothesis, except for the fourth question as to the possibility of significance level taking value more than 0.05 thus accept the hypothesis: There were no statistically significant differences between the responses of the respondents from the application of fair value accounting and portability of accounting information to compare differences. Table 5. Results ANOVA analysis (fourth hypothesis)
Table 5 shows that there were no statistically significant differences for the fifth hypothesis, except for the fourth question as to the possibility of significance level taking value more than 0.05 thus accept the hypothesis: There were no statistically significant differences between the responses of the respondents from the application of fair value accounting and portability of accounting information to compare differences. Table 5. Results ANOVA analysis (fourth hypothesis)
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