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. 2023 Jun 14:1–43. Online ahead of print. doi: 10.1007/s10657-023-09771-y

Table 5.

Results for taxation (H4) for out-of-court reorganisation (ooc) and formal reorganisation (formal)

Test p value Statistics (401 valid cases) Decision
Paired Wilcoxon Test One-sided 0.000 # formal better 143 H4 confirmed
# ooc equal formal 221
# formal worse 37
Correlation Two-sided 0.000 Kendall-Tau-b 0.224 Concordant correlation
0.000 Spearman-Rho 0.243