Kam_Unit

Big4

Lev

Roa

Growth

Cf

Audit_ Fee

Audit_ Asset

Time

Top10

IC

Loss

Kam_Unit

1.0000

Big4

0.0146

1.0000

Lev

0.1519

^***

0.1378

^***

1.0000

Roa

−0.1135

^***

0.0302

−0.3356

^***

1.0000

Growth

−0.0602

^***

−0.0020

0.0690

^***

0.1180

^***

1.0000

Cf

−0.1161

^***

0.1005

^***

−0.1920

^***

0.4338

^***

−0.0459

^**

1.0000

Audit_Fee

0.1683

^***

0.4393

^***

0.4191

^***

−0.0326

^*

0.0375

^*

0.0523

^***

1.0000

Audit_ Asset

0.1655

^***

0.3379

^***

0.4551

^***

−0.0258

0.0560

^***

0.0386

^**

0.7682

^***

1.0000

Time

−0.0334

^*

−0.0639

^***

0.0010

0.0097

−0.0396

^*

0.0327

^*

0.0620

^***

0.0420

^**

1.0000

Top10

−0.0206

0.1877

^***

−0.0489

^**

0.2312

^***

0.0579

^***

0.1725

^***

0.1631

^***

0.1458

^***

−0.1472

^***

1.0000

IC

−0.0531

^***

0.1439

^***

0.0281

0.2801

^***

0.1153

^***

0.0936

^***

0.1119

^***

0.1845

^***

0.0741

^***

0.1084

^***

1.0000

Loss

−0.0466

^**

0.0429

^**

−0.0792

^***

0.4898

^***

0.0950

^***

0.1116

^***

0.0477

^**

0.0910

^***

0.0349

^*

0.1215

^***

0.1900

^***

1.0000