| 
 | FSR | OC | PIN | LEV | Log(MV) | AP | DLDQ | 
| ROE | 0.093*** | 0.172*** | 0.162*** | −0.128*** | 0.262*** | 0.091*** | −0.013 | 
| FSR | 
 | 0.707*** | 0.289*** | 0.076*** | 0.291*** | 0.014 | −0.040*** | 
| OC | 
 | 
 | 0.439*** | −0.007*** | 0.319*** | 0.292*** | 0.002 | 
| PIN | 
 | 
 | 
 | 0.051*** | 0.433*** | 0.144*** | −0.036*** | 
| LEV | 
 | 
 | 
 | 
 | 0.019* | −0.102*** | −0.061 | 
| LOG (MV) | 
 | 
 | 
 | 
 | 
 | −0.259*** | −0.072*** | 
| AP | 
 | 
 | 
 | 
 | 
 | 
 | 0.074*** |