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This paper focuses on a comparative statistical analysis of the performance of VoIP calls under various situations, namely, during a handover and under different background traffic conditions at a wireless access point (AP). Using empirical-based measurements, it demonstrates that these network conditions exhibit distinct statistical behaviour, in terms of SNR, packet losses and end-to-end delays, and thus, impact the VoIP user quality in a different manner. The analysis shows that both network conditions and codec type, as well as their interaction, have a significant effect on the PESQ MOS values. Moreover, it indicates statistically highly significant differences between the estimations of the PESQ and E-model. Finally, it highlights the benefits of the packet loss concealment of the AMR 12.2kb/s under these network conditions.