OPINION ,098 ,190 -,289 ,108 ,111 TYPE ,120 -,054 -,035 ,070 ,068 INTRATE . ,001 ,004 ,025 ,175 SIZE LN ,001 . ,193 ,048 ,468 LEVERAGE ,004 ,193 . ,000 ,000 EBITDA ,025 ,048 ,000 . ,075 Sig. (1-tailed) CURRATIO ,175 ,468 ,000 ,075 . BIG4 ,030 ,442 ,301 ,278 ,315 OPINION ,130 ,014 ,000 ,109 ,102 TYPE ,084 ,268 ,346 ,211 ,217 INTRATE 133 133 133 133 133 SIZE LN 133 133 133 133 133 LEVERAGE 133 133 133 133 133 EBITDA 133 133 133 133 133 N CURRATIO 133 133 133 133 133 BIG4 133 133 133 133 133 OPINION 133 133 133 133 133 TYPE 133 133 133 133 133 Correlations BIG4 OPINION TYPE INTRATE ,163 ,098 ,120 SIZE LN ,013 ,190 -,054 LEVERAGE ,046 -,289 -,035 EBITDA -,052 ,108 ,070 Pearson Correlation CURRATIO ,042 ,111 ,068 BIG4 1,000 ,320 ,130 OPINION ,320 1,000 ,165 TYPE ,130 ,165 1,000 INTRATE ,030 ,130 ,084 SIZE LN ,442 ,014 ,268 LEVERAGE ,301 ,000 ,346 EBITDA ,278 ,109 ,211 Sig. (1-tailed) CURRATIO ,315 ,102 ,217 BIG4 . ,000 ,068 OPINION ,000 . ,029 TYPE ,068 ,029 . INTRATE 133 133 133 SIZE LN 133 133 133 N LEVERAGE 133 133 133 EBITDA 133 133 133
OPINION ,098 ,190 -,289 ,108 ,111 TYPE ,120 -,054 -,035 ,070 ,068 Sig. (1-tailed) INTRATE . ,001 ,004 ,025 ,175 SIZE LN ,001 . ,193 ,048 ,468 LEVERAGE ,004 ,193 . ,000 ,000 EBITDA ,025 ,048 ,000 . ,075 CURRATIO ,175 ,468 ,000 ,075 . BIG4 ,030 ,442 ,301 ,278 ,315 OPINION ,130 ,014 ,000 ,109 ,102 TYPE ,084 ,268 ,346 ,211 ,217 N INTRATE 133 133 133 133 133 SIZE LN 133 133 133 133 133 LEVERAGE 133 133 133 133 133 EBITDA 133 133 133 133 133 CURRATIO 133 133 133 133 133 BIG4 133 133 133 133 133 OPINION 133 133 133 133 133 TYPE 133 133 133 133 133 Correlations BIG4 OPINION TYPE Pearson Correlation INTRATE ,163 ,098 ,120 SIZE LN ,013 ,190 -,054 LEVERAGE ,046 -,289 -,035 EBITDA -,052 ,108 ,070 CURRATIO ,042 ,111 ,068 BIG4 1,000 ,320 ,130 OPINION ,320 1,000 ,165 TYPE ,130 ,165 1,000 Sig. (1-tailed) INTRATE ,030 ,130 ,084 SIZE LN ,442 ,014 ,268 LEVERAGE ,301 ,000 ,346 EBITDA ,278 ,109 ,211 CURRATIO ,315 ,102 ,217 BIG4 . ,000 ,068 OPINION ,000 . ,029 TYPE ,068 ,029 . N INTRATE 133 133 133 SIZE LN 133 133 133 LEVERAGE 133 133 133 EBITDA 133 133 133