	SERD	SERL	Tobin’s q	EVAC	EPS	ROA	IND	AGE	SIZE
SERD	1.000	−0.025	0.077^**	0.030	−0.034	−0.005	0.037	−0.090^**	−0.074^*
SERL		1.000	−0.074^*	−0.061	−0.083^**	−0.093^**	0.102^***	0.026	0.151^***
Tobin’s q			1.000	−0.096^**	0.132^***	0.493^**	0.001	0.127^***	−0.121^***
EVA				1.000	0.045	0.027	−0.001	−0.031	0.072^*
EPS					1.000	0.603^***	−0.123^***	0.050	0.296^***
ROA						1.000	−0.093^**	0.018	−0.037
IND							1.000	−0.038	−0.006
AGE								1.000	0.159^***
Mean	0.130	3.530	1.675	−0.628	0.609	0.073	59.030	2.640	21.649
S.D.	0.522	1.827	0.822	15.938	0.421	0.037	23.211	0.339	1.073