2.3.2 Average Net Income Differential
Table 5 shows average net income differential,ignoring the direction of net income differential.
It can be observed that average net income differential of the total sample and that of each industry increase over time. Also, average net income differential of Industrial is the largest and that of Consumer Products is the smallest in
the majority of the nine years studied.
However,this should not be interpreted as that impact of product costing on Consumer Products is relatively smaller than that of the other two industries as sample companies in each industry are of different sizes