Mann–Whitney Test for each category of performance measures
| Performance category | Standards | N | Mean rank | Sum of ranks | Z-statistics | Sig. |
|---|---|---|---|---|---|---|
| Profitability | Saudi accounting standards | 201 | 2.68 | 10.00 | ||
| IFRS | 201 | 3.02 | 13.00 | −1.235 | 0.07 | |
| Liquidity | Saudi accounting standards | 201 | 4.23 | 19.00 | ||
| IFRS | 201 | 3.89 | 17.00 | −0.956 | 0.09 | |
| Leverage | Saudi accounting standards | 201 | 4.11 | 11 | ||
| IFRS | 201 | 4.56 | 12 | −0.697 | 0.11 |
| Performance category | Standards | Mean rank | Sum of ranks | Sig. | ||
|---|---|---|---|---|---|---|
| Profitability | Saudi accounting standards | 201 | 2.68 | 10.00 | ||
| IFRS | 201 | 3.02 | 13.00 | −1.235 | 0.07 | |
| Liquidity | Saudi accounting standards | 201 | 4.23 | 19.00 | ||
| IFRS | 201 | 3.89 | 17.00 | −0.956 | 0.09 | |
| Leverage | Saudi accounting standards | 201 | 4.11 | 11 | ||
| IFRS | 201 | 4.56 | 12 | −0.697 | 0.11 |
Note(s): p ≤ 0.05
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