| ROA | DINV | DAR | DAP | CCC | LEVERAGE | CR | ACR | SIZE | GROWTH | |
| ROA | 1 | |||||||||
| DINV | −0,079 | 1 | ||||||||
| DAR | −0.253 | 0.409 | 1 | |||||||
| DAP | 0.056 | 0.413 | 0.273 | 1 | ||||||
| CCC | −0.195 | 0.586 | 0.417 | −0.444 | 1 | |||||
| LEVERAGE | −0.852 | −0.138 | 0.162 | −0.186 | 0.101 | 1 | ||||
| CR | 0.614 | 0.015 | 0.296 | −0.040 | 0.143 | −0.511 | 1 | |||
| ACR | 0.464 | 0.032 | 0.117 | −0.025 | 0.086 | −0.353 | 0.646 | 1 | ||
| SIZE | 0.533 | −0.335 | −0.498 | −0.175 | −0.280 | −0.391 | 0.222 | 0.186 | 1 | |
| GROWTH | 0.511 | −0.178 | −0.362 | −0.046 | −0.221 | −0.508 | 0.048 | 0.023 | 0.530 | 1 |