| CV | VCsyn | VAIC | SIZE | LEV | ROA | |
| CV | 1 | |||||
| VCsyn | 0.02 | 1 | ||||
| VAIC | 0.412*** | 0.059** | 1 | |||
| SIZE | 0.219*** | 0.186*** | 0.127*** | 1 | ||
| LEV | 0.258*** | 0.069** | −0.072** | 0.474*** | 1 | |
| ROA | 0.525*** | −0.071** | 0.557*** | 0.014 | −0.222*** | 1 |