| Variables | ROE | Degree | LnSize | LnCompensation |
| ROE | 1 |
|
|
|
| Degree | 0.053 | 1 |
|
|
| LnSize | −0.007 | 0.145** | 1 |
|
| LnCompensation | 0.300** | 0.238** | 0.336** | 1 |