Variable | later_loss | ln_auditfee | dcscost | size | lev | cfratio | growth |
later_loss | 1.000 |
|
|
|
|
|
|
ln_auditfee | −0.016** | 1 |
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|
|
|
|
dcscost | 0.052*** | −0.025*** | 1 |
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|
|
|
size | −0.063*** | 0.754*** | −0.059*** | 1 |
|
|
|
lev | 0.055*** | 0.303*** | −0.003 | 0.446*** | 1 |
|
|
cfratio | −0.029*** | −0.026*** | −0.006 | −0.002 | 0.255*** | 1 |
|
growth | −0.130*** | 0.017*** | −0.006 | 0.057*** | −0.093*** | 0.022*** | 1 |
loss | 0.148*** | −0.020*** | 0.027*** | −0.088*** | 0.126*** | −0.031*** | −0.480*** |
ownership | −0.086*** | 0.131*** | −0.026*** | 0.211*** | 0.049*** | −0.002 | 0.044*** |
stock_e | −0.046*** | −0.166*** | −0.045*** | −0.257*** | −0.295*** | 0.035*** | 0.033*** |
same | −0.00700 | −0.091*** | −0.00700 | −0.171*** | −0.162*** | 0.031*** | 0.011* |
EID | −0.00001 | 0.059*** | 0.018*** | 0.025*** | −0.018*** | 0.029*** | −0.021*** |
big4 | −0.027*** | 0.453*** | −0.004 | 0.350*** | 0.099*** | −0.062*** | 0.011* |
audittype | 0.158*** | −0.018*** | 0.070*** | −0.104*** | 0.129*** | −0.050*** | −0.126*** |
Variable | loss | ownership | stock_e | same | EID | big4 | audittype |
loss | 1 |
|
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|
|
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ownership | −0.090*** | 1 |
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|
|
|
|
stock_e | −0.063*** | −0.024*** | 1 |
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|
|
|
same | −0.013** | −0.045*** | 0.482*** | 1 |
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|
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EID | 0.018*** | 0.039*** | 0.095*** | 0.105*** | 1 |
|
|
big4 | −0.031*** | 0.139*** | −0.089*** | −0.070*** | 0.033*** | 1 |
|
audittype | 0.238*** | −0.096*** | −0.055*** | −0.005 | 0.002 | −0.030*** | 1 |