2011 (N = 18)

ROA

ROE

EPS

Net cash flow per share

Pearson Correlation

0.497*

0.727**

0.839**

−0.615**

Sig.

0.036

0.001

0.000

0.007

Inventory turnover

Current assets turnover

Total assets turnover

Pearson Correlation

−0.552*

−0.493*

0.506*

Sig.

0.018

0.038

0.032