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International Financial Reporting Standards: A Pre-/Post-Ifrs Adoption Comparative Analysis

Table 4:

  Current liquidity Solvency ratio Return on assets Current assets from equity coverage ratio Level of indebtedness
Current liquidity 1      
Solvency ratio 0.805380983 1    
Return on assets 0.732102454 0.7006102 1  
Current assets from equity coverage ratio 0.791984855 0.9648819 0.731004821 1
Level of indebtedness -0.807441931 -0.999989 -0.70210961 -0.96425339 1
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