Table 5.
Descriptive statistics and group comparisons
| HM firms (n = 9) |
Control group (n = 31) |
Comparisons | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Variables | Mean | SD | Median | Mean rank | Mean | SD | Median | Mean rank | Mean difference | Mean rank difference |
| CurrTaxRisk | 2.00 | 0.87 | 2 | 11.28 | 3.19 | 1.12 | 3 | 23.18 | −1.19*** | −11.90*** |
| CurrTRM | 5.48 | 0.70 | 5.67 | 28.78 | 4.25 | 1.59 | 4.67 | 18.10 | 1.23** | 10.68** |
| ∆TaxRisk | −0.78 | 1.39 | 0 | 9.83 | 1.19+++ | 1.35 | 1 | 23.60 | −1.97*** | −13.76*** |
| ∆Certainty | 2.22+++ | 0.83 | 2 | 33.00 | −0.39 | 1.71 | −1 | 16.87 | 2.61*** | 16.13*** |
| ∆Costs | 0.22 | 0.67 | 0 | 13.33 | 1.29+++ | 1.40 | 2 | 22.58 | 1.07** | −9.25** |
| ∆TRM | 1.22+++ | 0.71 | 1 | 21.22 | 1.13+++ | 0.84 | 1 | 20.29 | −0.09 | 0.93 |
This table displays means, medians, and mean ranks of our main variables of interest as well as group comparison of means and mean ranks. Significance levels are based on conventional independent t‑Tests (for mean differences) and on exact U‑tests (for mean rank differences). ***, ** and * indicate two-tailed statistical significance at the 1, 5, and 10% level, respectively. +, ++, and +++ denote means of items/scales measuring perceived change that are significantly different from zero at the 1, 5, and 10% level, respectively.