Table 3 Correlation matrix of study... | Emerald Publishing

Table 3

Correlation matrix of study variables

Variables	CSR	ETR	CFETR	BTD	PCON	CSR*PCON	Size	ROA	AGE	LEV
CSR	1
ETR	0.227***	1
CFETR	0.051	−0.160***	1
BTD	0.304***	0.345***	−0.138**	1
PCON	−0.244***	−0.425***	−0.287***	−0.192***	1
CSR*PCON	0.123*	−0.049	0.104	−0.059	0.021	1
SIZE	0.297***	0.350***	−0.090**	0.292***	−0.176***	−0.116**	1
ROA	−0.06	−0.229***	−0.204***	−0.122***	0.407***	0.336***	−0.08	1
AGE	−0.075	0.112**	0.045	−0.072	−0.056	−0.076	−0.056	−0.280***	1
LEV	−0.093**	0.003	0.017	−0.039	0.003	0.073	−0.032	−0.084**	−0.041	1

Variables	CSR	ETR	CFETR	BTD	PCON	CSR*PCON	Size	ROA	AGE	LEV
CSR	1
ETR	0.227***	1
CFETR	0.051	−0.160***	1
BTD	0.304***	0.345***	−0.138**	1
PCON	−0.244***	−0.425***	−0.287***	−0.192***	1
CSR*PCON	0.123*	−0.049	0.104	−0.059	0.021	1
SIZE	0.297***	0.350***	−0.090**	0.292***	−0.176***	−0.116**	1
ROA	−0.06	−0.229***	−0.204***	−0.122***	0.407***	0.336***	−0.08	1
AGE	−0.075	0.112**	0.045	−0.072	−0.056	−0.076	−0.056	−0.280***	1
LEV	−0.093**	0.003	0.017	−0.039	0.003	0.073	−0.032	−0.084**	−0.041	1