Variables

Average

Variance

N

Pearson correlation coefficient

Hypothetical difference in averages

Degrees of freedom

Stat t

P (T ≤ t)

bilateral

Critical t value (bilateral)

Results

ROECGNC

0.14

0.009133333

16

−0.20413785

0

15

−0.91831743

0.37298362

2.13144955

No difference

ROEIFRS

0.26125

0.250278333

16

ROICCGNC

0.090625

0.00484625

16

0.34741119

0

15

−1.21030283

0.24489001

2.13144955

No difference

ROICIFRS

0.148125

0.041069583

16

ROCECGNC

0.119333333

0.01036381

15

0.99141071

0

14

1.06542721

0.30471316

2.14478669

No difference

ROECEIFRS

0.115333333

0.009040952

15

TPROFITABILITECGNC

0.149333333

0.010520952

15

0.95913889

0

14

−1.2342E−16

1

2.14478669

No difference

TPROFITABILITEIFRS

0.149333333

0.009835238

15

TMARGEBRUTCGNC

0.393125

0.04063625

16

0.93597944

0

15

−0.71654522

0.48466265

2.13144955

No difference

TMARGEBRUTIFRS

0.406875

0.047489583

16

TRESULTATOPRETAIONNELCOURANTCGNC

0.208125

0.015109583

16

0.98375888

0

15

0.11185001

0.91242535

2.13144955

No difference

TRESULTATOPERATIONNELCOURANTIFRS

0.2075

0.0155

16

TRESULTATOPERATIONNELCGNC

0.189880625

0.018307692

16

0.98992622

0

15

0.32357095

0.75073021

2.13144955

No difference

TRESULTATOPERATIONNELIFRS

0.18832875

0.018215181

16

Ratioendettement CGNC

0.59845625

0.803364227

16

0.09783626

0

15

−1.00722908

0.32979736

2.13144955

No difference

Ratioendettement IFRS

2.877475

82.70582619

16

EBITDACGNC

2456402370

1.50537E+19

16

0.99439321

0

15

1.5123521

0.1512252

2.13144955

No difference

EBITDAIFRS

2259473345

1.25124E+19

16

RATIOMARRISCGNC

3.032041667

7.712739768

12

0.1673478

0

11

−0.18549428

0.85621748

2.20098516

No difference