Pre-IFRS Result of Listed Non-Financial Firms in Nigeria | |||||||
Study Variables | SP | BVPS | EPS | FS | LEV | CF | CURR |
ASP | 1.000 |
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BPS | 0.0724 | 1.000 |
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EPS | 0.3300 | 0.0004 | 1.000 |
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FSZ | 0.0917 | −0.0048 | 0.0798 | 1.0000 |
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LEV | −0.0099 | −0.0182 | −0.0399 | 0.0265 | 1.0000 |
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OCF | 0.3086 | 0.0108 | 0.2459 | 0.2631 | −0.0083 | 1.0000 |
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CUR | −0.1157 | −0.0037 | −0.0678 | −0.0493 | −0.0453 | −0.0750 | 1.0000 |
Post-IFRS Result of Listed Non-Financial Firms in Nigeria | |||||||
Study Variables | SP | BVPS | EPS | FS | LEV | CF | CURR |
ASP | 1.000 |
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BPS | 0.0687 | 1.000 |
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EPS | 0.1503 | 0.0394 | 1.000 |
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FSZ | 0.2115 | 0.0280 | 0.0814 | 1.0000 |
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LEV | −0.0016 | 0.0207 | 0.0369 | 0.0778 | 1.0000 |
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OCF | 0.2951 | 0.0107 | 0.1064 | 0.7544 | −0.0259 | 1.0000 |
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CUR | −0.1009 | −0.0660 | −0.0824 | −0.1588 | −0.0599 | −0.1102 | 1.0000 |