| ROA | ROE | EPS | REVGR | NPM |
VAIC | 0.499*** | 0.478*** | 0.445*** | 0.153** | 0.514*** |
| (0.000) | (0.000) | (0.000) | (0.001) | (0.000) |
RC | 0.695*** | 0.614*** | 0.569*** | 0.189*** | 0.404*** |
| (0.000) | (0.000) | (0.000) | (0.000) | (0.000) |
SC | 0.209*** | 0.201*** | 0.202*** | 0.030 | 0.251*** |
| (0.000) | (0.000) | (0.000) | (0.504) | (0.000) |
HC | 0.510*** | 0.497*** | 0.463** | 0.172*** | 0.559*** |
| (0.000) | (0.000) | (0.000) | (0.000) | (0.000) |
LEV | 0.023 | 0.151 | 0.110*** | 0.086 | −0.295*** |
| (0.603) | (0.001) | (0.013) | (0.054) | (0.000) |
SIZE | −0.086* | 0.275*** | 0.282*** | 0.093* | −0.029 |
| (0.053) | (0.000) | (0.000) | (0.039) | (0.518) |