Table II Results of correlation analysis... | Emerald Publishing

Table II

Results of correlation analysis of earnings informativeness

CAR	CAR	UE	SD	MB	FSZ	LEV	Age
CAR	1
UE	0.229**	1
SD	0.112**	0.081*	1
MB	−0.001	0.016	0.084*	1
FSZ	−0.016	0.033	0.098**	0.087**	1
LEV	0.137**	0.128**	0.162**	0.098**	0.343**	1
Age	−0.034	−0.035	−0.078*	−0.056	−0.122**	−0.248**	1

CAR	CAR	UE	SD	MB	FSZ	LEV	Age
CAR	1
UE	0.229**	1
SD	0.112**	0.081*	1
MB	−0.001	0.016	0.084*	1
FSZ	−0.016	0.033	0.098**	0.087**	1
LEV	0.137**	0.128**	0.162**	0.098**	0.343**	1
Age	−0.034	−0.035	−0.078*	−0.056	−0.122**	−0.248**	1

Notes: n =880. *,**Significant at the 0.05 and 0.01 levels (two-tailed), respectively