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

Table 5:

  Current liquidity Solvency ratio Return on assets Current assets from equity coverage ratio Level of indebtedness
Current liquidity 1        
Solvency ratio 0.928255807 1      
Return on assets 0.909739253 0.758855537 1    
Current assets from equity coverage ratio 0.784121701 0.889083627 0.656241824 1  
Level of indebtedness -0.858614307 -0.922013231 -0.69503338 -0.742163507 1
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