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 | |||