GPM

ROA

ROE

Log affordability

Pearson’s correlation

0.123

0.195*

0.159

Sig. (2-tailed)

0.189

0.037

0.091

N

115

115

115

Log timeliness

Pearson’s correlation

0.124

0.156

0.032

Sig. (2-tailed)

0.185

0.096

0.734

N

115

115

115

Log adequacy

Pearson’s correlation

0.090

0.152

0.007

Sig. (2-tailed)

0.339

0.105

0.940

N

115

115

115