Variables

Average

Variance

n

Degrees of freedom

F

P (F ≤ f)

unilateral

Critical F value (unilateral)

Result

ROECGNC

0.14

0.009133333

16

15

0.036492705

3.40334E−08

0.416069075

Difference

ROEIFRS

0.26125

0.250278333

16

15

ROICCGNC

0.090625

0.00484625

16

15

0.118000954

8.35853E−05

0.416069075

Difference

ROICIFRS

0.148125

0.041069583

16

15

ROCECGNC

0.11375

0.010171667

16

15

1.125065838

0.415238292

2.463003105

No difference

ROCEIFRS

0.115333333

0.009040952

15

14

TPROFITABILITECGNC

0.149333333

0.010520952

15

14

1.069720151

0.450718149

2.483725741

No difference

TPROFITABILITEIFRS

0.149333333

0.009835238

15

14

TMARGEBRUTCGNC

0.393125

0.04063625

16

15

0.855687651

0.38335929

0.416069075

No difference

TMARGEBRUTIFRS

0.406875

0.047489583

16

15

TRESULTATOPRETAIONNELCOURANTCGNC

0.208125

0.015109583

16

15

0.974811828

0.480625047

0.416069075

No difference

TRESULTATOPERATIONNELCOURANTIFRS

0.2075

0.0155

16

15