Research Article

Financial Distress Warning: An Evaluation System including Ecological Efficiency

Table 5

Levene variance equality test and T-test of financial ratios.

IndicatorVariableLevene variance equality testT-test
FSig.Mean differenceSig.

Return on equity (%)roe1.110.30−1.800.79
Total assets turnover (%)tato5.580.02−0.280.00
Asset-liability ratio (%)alr0.040.8510.710.01
Ratio of inventory (%)ri4.030.050.020.63
Receivable ratio (%)rr0.070.790.010.73
Net cash flow per share (CNY)ncf0.100.75−0.210.31