DA

RPT

BIG4

SIZE

REV

INV

ALR

ROA

LOSS

OPINION

DA

1

RPT

0.144^***

1

BIG4

−0.057^***

−0.046^***

1

SIZE

−0.072^***

0.061^***

0.357^***

1

REV

0.052^***

0.00900

−0.073^***

−0.170^***

1

INV

0.129^***

0.084^***

−0.00700

0.135^***

−0.096^***

1

ALR

0.112^***

0.326^***

0.112^***

0.490^***

0.00700

0.322^***

1

ROA

−0.188^***

−0.160^***

0.057^***

0.067^***

−0.00100

−0.076^***

−0.305^***

1

LOSS

0.170^***

0.108^***

−0.048^***

−0.107^***

−0.023^**

−0.00900

0.154^***

−0.666^***

1

OPINION

−0.164^***

−0.089^***

0.028^***

0.082^***

0.021^**

0.034^***

−0.104^***

0.270^***

−0.237^***

1