| ROA | ROE | EPS | REVGR | NPM |
VAIC | 0.630*** | 0.601*** | 0.535*** | 0.203*** | 0.639*** |
| (0.000) | (0.000) | (0.000) | (0.000) | (0.000) |
RC | 0.689*** | 0.661*** | 0.608*** | 0.213*** | 0.483*** |
| (0.000) | (0.000) | (0.000) | (0.000) | (0.000) |
SC | 0.285*** | 0.266*** | 0.229*** | 0.067*** | 0.303*** |
| (0.000) | (0.000) | (0.000) | (0.000) | (0.000) |
HC | 0.675*** | 0.649*** | 0.583*** | 0.224*** | 0.708*** |
| (0.000) | (0.000) | (0.000) | (0.000) | (0.000) |
LEV | −.118*** | 0.003 | −0.025 | 0.041 | −0.259*** |
| (0.000) | (0.930) | (0.428) | (0.192) | (0.000) |
SIZE | 0.124*** | 0.213*** | 0.234*** | 0.094** | 0.113*** |
| (0.000) | (0.000) | (0.000) | (0.002) | (0.000) |