2)

Publicly traded?

Sig.

Yes

No

͞x_arithm

δ_x

N

%

͞x_arithm

δ_x

N

%

a) Corporate management

30

199

· IFRS for SME

3.33

1.35

9

30.00

3.67

0.95

48

24.12

0.09

· pendant

19

63.33

139

69.85

· (full-)IFRS

2

6.67

12

6.03

b) Dividend assessment

28

199

· IFRS for SME

3.61

1.07

6

21.43

3.74

0.84

37

18.59

0.46

· Pendant

21

75.00

152

76.38

· (full-)IFRS

1

3.57

10

5.03

c) Decision usefulness

30

197

· IFRS for SME

3.67

1.32

7

23.33

3.74

0.88

39

19.80

0.71

· pendant

20

66.67

147

74.62

· (full-)IFRS

3

10.00

11

5.58