Spearman's rho Announcing firms Correlation Coefficient 1,000 ,086 Sig. (2-tailed) . ,872 N 6 6 Non-announcing Correlation Coefficient ,086 1,000 firms Sig. (2-tailed) ,872 . N 6 6 Post-IFRS period: Correlations Non-announcing Announcing firms firms Spearman's rho Announcing firms Correlation Coefficient 1,000 ,143 Sig. (2-tailed) . ,787 N 6 6 Non-announcing Correlation Coefficient ,143 1,000 firms Sig. (2-tailed) ,787 . N 6 6
Spearman's rho Announcing firms Correlation Coefficient 1,000 ,086 Sig. (2-tailed) . ,872 N 6 6 Non-announcing firms Correlation Coefficient ,086 1,000 Sig. (2-tailed) ,872 . N 6 6 Post-IFRS period: Correlations Announcing firms Non-announcing firms Spearman's rho Announcing firms Correlation Coefficient 1,000 ,143 Sig. (2-tailed) . ,787 N 6 6 Non-announcing firms Correlation Coefficient ,143 1,000 Sig. (2-tailed) ,787 . N 6 6