2012 (N = 19)

Gross profit rate

Net profit rate

ROA

ROE

EPS

Pearson Correlation

0.616**

0.693**

0.675**

0.476*

0.514*

Sig.

0.005

0.001

0.002

0.039

0.024

BVPS

Rate of capital accumulation

Current ratio

Quick ratio

Debt-to-assets ratio

Pearson Correlation

0.758**

0.566*

0.616**

0.506*

−0.578**

Sig.

0.000

0.011

0.005

0.027

0.010