2013

(N = 17)

Gross profit rate

Net profit rate

ROA

EPS

BVPS

Pearson Correlation

0.785**

0.483*

0.647**

0.505*

0.585*

Sig.

0.000

0.050

0.005

0.039

0.014

Debt coverage ratio

Current ratio

Quick ratio

Debt-to-assets ratio

Equity ratio

Pearson Correlation

0.639**

0.829**

0.665**

−0.747**

−0.550*

Sig.

0.006

0.000

0.004

0.001

0.022