| 
 | DC | Fpg | Size | Lev | Roa | Ind | Board | Dual | 
| DC | 1 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
| Fpg | −0.044*** | 1 | 
 | 
 | 
 | 
 | 
 | 
 | 
| Size | −0.086*** | 0.364*** | 1 | 
 | 
 | 
 | 
 | 
 | 
| Lev | −0.124*** | 0.144*** | 0.540*** | 1 | 
 | 
 | 
 | 
 | 
| Roa | −0.046*** | 0.165*** | 0.081*** | −0.263*** | 1 | 
 | 
 | 
 | 
| Ind | 0.00900 | −0.077*** | −0.181*** | −0.116*** | −0.0170 | 1 | 
 | 
 | 
| Board | −0.049*** | 0.159*** | 0.413*** | 0.235*** | 0.067*** | −0.641*** | 1 | 
 | 
| Dual | 0.054*** | −0.041*** | −0.135*** | −0.113*** | 0.00800 | 0.157*** | −0.225*** | 1 |