Pearson correlation
| lnSIZE | UKACT | lnSOLV | lnROA | BIG4 | CRISIS | IFRS | |
|---|---|---|---|---|---|---|---|
| lnSIZE | 1.00 | ||||||
| UKACT | 0.04 | 1.00 | |||||
| lnSOLV | −0.18*** | 0.02 | 1.00 | ||||
| lnROA | 0.32* | −0.02 | −0.02 | 1.00 | |||
| BIG4 | 0.45* | −0.07 | −0.07** | 0.08* | 1.00 | ||
| CRISIS | 0.04 | 0.35* | −0.01 | −0.04 | −0.02 | 1.00 | |
| IFRS | 0.14 | 0.54* | −0.03 | 0.03 | 0.02 | 0.31* | 1.00 |
| lnSIZE | UKACT | lnSOLV | lnROA | BIG4 | CRISIS | IFRS | |
|---|---|---|---|---|---|---|---|
| lnSIZE | 1.00 | ||||||
| UKACT | 0.04 | 1.00 | |||||
| lnSOLV | −0.18*** | 0.02 | 1.00 | ||||
| lnROA | 0.32* | −0.02 | −0.02 | 1.00 | |||
| BIG4 | 0.45* | −0.07 | −0.07** | 0.08* | 1.00 | ||
| CRISIS | 0.04 | 0.35* | −0.01 | −0.04 | −0.02 | 1.00 | |
| IFRS | 0.14 | 0.54* | −0.03 | 0.03 | 0.02 | 0.31* | 1.00 |
Note(s): ***Panel standard errors in parentheses p < 0.1; **panel standard errors in parentheses p < 0.05; *panel standard errors in parentheses p < 0.01
Source(s): Adopted by authors
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