2011 (N = 17)

Gross profit rate

ROA

EPS

BVPS

Current ratio

Debt-to-assets ratio

Pearson Correlation

0.529*

0.498*

0.569*

0.685**

0.545*

−0.629**

Sig.

0.029

0.042

0.017

0.002

0.024

0.007