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

Table 8:

   Reporting under IFRS Reporting under RAS
Coefficient Std.Error Coefficient Std.Error
Current liquidity 0.371494873 0.01701468 0.0103242 1.698760415
Solvency ratio -0.00366828 0.0038586 -0.08554405 0.863611338
Return on assets -1.11346069 0.00597203 -0.89670207 0.669387226
Current assets from equity coverage ratio -0.00095801 0.00368113 -0.00991928 0.502579964
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