Pre-IFRS Result of Listed Non-Financial Firms in Nigeria

Variables

Mean

Minimum

Maximum

Std Dev.

Median

Average Share Price (ASP)

24.665

0.0770

445.66

51.766

6.5400

Book Value per Share (BPS)

0.0654

0.0004

3.8602

0.2829

0.0176

Earnings per share (EPS)

80.825

−5.4931

1293.0

175.87

18.000

Firm Size (FSZ)

3.5159

2576.0

2.9219

175.87

5.9884

Leverage ratio (LEV)

0.2021

0.0000

3.1687

0.2302

0.1335

Operating Cash-flow (OCF)

3.0552

−1.9012

1.3755

1.0855

4.0132

Current Ratio (CUR)

1.6235

0.0049

29.827

2.0373

1.2121

Post-IFRS Result of Listed Non-Financial Firms in Nigeria

Variables

Mean

Minimum

Maximum

Std Dev.

Median

Average Share Price (ASP)

32.923

0.0200

1200.0

108.47

4.2600

Book Value per Share (BPS)

0.1028

0.0010

5.1967

0.5044

0.0242

Earnings per share (EPS)

86.905

−540.00

4011.9

297.58

10.000

Firm Size (FSZ)

6.1419

1.0808

1.5279

1.6338

9.9612

Leverage ratio (LEV)

0.1993

1.0713

1.5349

0.18641

0.1534

Operating Cash-flow (OCF)

6.2612

−2.0542

2.6680

2.5696

4.088

Current Ratio (CUR)

1.3361

0.0195

9.3299

0.95850

1.1137