C Score Decile

ROA

NOAcc

Mean

Std Dev

Skewness

Mean

Std Dev

Skewness

1

13.477

10.227

0.462

0.046

0.100

2.346

2

10.725

10.252

3.498

0.048

0.231

14.273

3

9.600

9.308

3.676

0.033

0.216

15.812

4

8.923

8.341

1.126

0.026

0.133

3.151

5

8.003

7.296

0.774

0.014

0.130

−0.937

6

7.695

7.753

1.332

0.027

0.314

15.228

7

7.320

7.056

1.341

0.020

0.154

3.862

8

6.233

7.062

−0.403

−0.006

0.123

0.194

9

4.977

8.853

8.015

−0.017

0.153

2.547

10

1.898

6.440

−4.182

0.015

0.587

18.386

Rank Corr

−1^#

−0.782^#

−0.188

−0.830^#

0.285

0.103

Predicted sign

(-)

(+)

(-)

(-)

(+)

(-)