Variable

ROA

IC

CSR

IDR

TOP1

SIZE

LEV

ATR

ROA

1

IC

0.360^***

1

CSR

0.397^***

0.292^***

1

IDR

−0.016^*

0.00600

−0.024^***

1

TOP1

0.114^***

0.110^***

0.125^***

0.073^***

1

SIZE

−0.066^***

0.067^***

0.164^***

0.00400

0.143^***

1

LEV

−0.353^***

−0.072^***

−0.075^***

−0.014^*

0.040^***

0.517^***

1

ATR

−0.084^***

0.028^***

0.124^***

−0.040^***

0.137^***

0.361^***

0.308^***

1