Spearman Correlation

0.490*

0.536*

0.587*

0.499*

Sig.

0.046

0.027

0.013

0.041

EPS

BVPS

Debt-to-assets ratio

Kendall Correlation

0.607**

0.533**

−0.524**

Sig.

0.001

0.003

0.003

Spearman Correlation

0.712**

0.710**

−0.684**

Sig.

0.001

0.001

0.002