2011 (N = 8)

Current assets turnover

Total assets turnover

Pearson Correlation

0.809*

0.754*

Sig.

0.015

0.031

Degree of operating leverage

Total sale change

Comprehensive leverage coefficient

Kendall Correlation

−0.571*

0.571*

−0.643*

Sig.

0.048

0.048

0.026

Spearman Correlation

−0.738*

0.786*

−0.786*

Sig.

0.037

0.021

0.021