Table 5

Pearson correlation matrix and coefficients: the entire sample

MVPSBVPSEPSOCFPSDPSLEVIFRS
MVPS1.000      
BVPS0.233***1.000     
EPS0.437***0.0571.000    
OCFPS0.411***0.575***0.244***1.000   
DPS−0.0400.034−0.000−0.0061.000  
LEV0.144***−0.049−0.179***0.084*−0.0441.000 
IFRS−0.088*−0.098*−0.141***−0.156***−0.042−0.0761.000

Note(s): ***, **, and * denote the statistical significance at p values equal to 0.001, 0.01, and 0.05, respectively

Source(s): Authors' own work

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