DA

Fee

Penalty

State

Lev

Loss

Big4

Roa

Size

Complex

Scten

DA

1

Fee

−0.077**

1

Penalty

−0.0520*

0.181***

1

State

0.00700

−0.083**

0.065*

1

Lev

−0.146***

0.299***

0.0120

0.152***

1

Loss

−0.268***

0.107***

0.00600

0.0310

0.247***

1

Big4

−0.0460

0.344***

0.0370

−0.079**

0.0380

−0.0280

1

Roa

0.436***

−0.071*

−0.0190

−0.0210

−0.283***

−0.633***

0.0440

1

Size

0.0580

0.575***

0.0120

0.083**

0.260***

−0.085**

0.238***

0.181***

1