|   Variables  |       n  |       S  |       K  |       J-B  |    
|   ROECGNC  |       16  |       0.726938118  |       0.048414237  |       1.410733365  |    
|   ROEIFRS  |       16  |       3.806457789  |       14.89244649  |       186.4942974  |    
|   ROICCGNC  |       16  |       0.858331443  |       −0.442619322  |       2.095228885  |    
|   ROICIFRS  |       16  |       2.018448678  |       3.402440548  |       18.58209463  |    
|   ROCECGNC  |       16  |       1.226691795  |       0.17993117  |       4.034310845  |