| Preference | Confidence | Low Cost of Debt | Borrowing Eligibility | Financing Opportunities | |
Financing Opportunities | Correlation Coefficient | 0.462** | 0.601** | 0.837** | 0.612** | 1.000 |
Sig. (2-tailed) | 0.000 | 0.000 | 0.000 | 0.000 | . | |
Mandatory Audits | Correlation Coefficient | 0.185** | 0.352** | 0.265** | 0.484** | 0.432** |
Sig. (2-tailed) | 0.002 | 0.000 | 0.000 | 0.000 | 0.000 |