variable

RD

EPU

LEV

SIZE

GR

STA

OC

ROA

CFO

RD

1

EPU

−0.112**

1

LEV

−0.075**

0.082

1

SIZE

−0.265**

0.115**

0.342**

1

GR

0.052**

0.001

0.042*

0.067 **

1

STA

−0.126**

−0.049**

0.187**

0.376**

−0.019

1

OC

0.081**

0.011

0.042**

0.332**

0.053**

0.076**

1

ROA

0.013

0.060

−0.421**

0.089**

0.006

−0.001

0.146**

1

CFO

0.021

−0.091**

−0.142**

0.065**

−0.018

0.031

0.153**

0.344**

1