Pre-IFRS Result of Listed Non-Financial Firms in South Africa

Variables

Mean

Minimum

Maximum

Std Dev.

Median

Average Share Price (ASP)

12.371

0.0100

147.00

18.169

6.0000

Book Value per Share (BPS)

0.0834

0.0000

0.9412

0.14312

0.0285

Earnings per share (EPS)

0.1428

−0.2020

3.9500

0.3167

0.0606

Firm Size (FSZ)

4.9414

643.00

7.3346

1.0320

1.0746

Leverage ratio (LEV)

0.2970

0.0000

6.8500

0.4523

0.1800

Operating Cash-flow (OCF)

1.0374

−7.4867

9.3550

5.7135

71315

Current Ratio (CUR)

1.6273

0.0000

17.780

1.5895

1.3400

Post-IFRS Result of Listed Non-Financial Firms in South Africa

Variables

Mean

Minimum

Maximum

Std Dev.

Median

Average Share Price (ASP)

23.681

0.0000

333.00

32.348

12.220

Book Value per Share (BPS)

0.0961

0.0001

0.9925

0.1503

0.0373

Earnings per share (EPS)

0.1886

−0.4380

2.5586

0.2901

0.0851

Firm Size (FSZ)

1.0083

1369.0

1.7011

2.2311

1.9977

Leverage ratio (LEV)

0.3268

0.0000

26.820

1.3547

0.16858

Operating Cash-flow (OCF)

1.5914

−6.7915

2.9306

4.0153

1.7598

Current Ratio (CUR)

2.5857

0.0000

67.110

6.7027

1.4750