Coefficient Correlationsa Model CURRATIO SIZE LN EBITDA LEVERAGE BIG4 CURRATIO 1,000 -,045 -,084 ,542 SIZE LN -,045 1,000 ,083 ,179 Correlations EBITDA -,084 ,083 1,000 ,324 LEVERAGE ,542 ,179 ,324 1,000 1 CURRATIO ,044 -,003 -,004 ,090 SIZE LN -,003 ,119 ,007 ,049 Covariances EBITDA -,004 ,007 ,060 ,063 LEVERAGE ,090 ,049 ,063 ,631 CURRATIO 1,000 -,049 -,082 ,536 -,031 SIZE LN -,049 1,000 ,072 ,195 -,133 EBITDA -,082 ,072 1,000 ,313 -,017 Correlations LEVERAGE ,536 ,195 ,313 1,000 -,060 BIG4 -,031 -,133 -,017 -,060 1,000 TYPE -,039 ,205 -,019 ,027 -,173 OPINION ,009 ,106 -,051 ,136 -,268 2 CURRATIO ,044 -,004 -,004 ,091 -,002 SIZE LN -,004 ,127 ,006 ,056 -,014 EBITDA -,004 ,006 ,060 ,062 -,001 Covariances LEVERAGE ,091 ,056 ,062 ,648 -,014 BIG4 -,002 -,014 -,001 -,014 ,087 TYPE -,003 ,030 -,002 ,009 -,021 OPINION ,001 ,012 -,004 ,034 -,025 Coefficient Correlationsa Model TYPE OPINION CURRATIO SIZE LN Correlations EBITDA LEVERAGE 1 CURRATIO SIZE LN Covariances EBITDA LEVERAGE CURRATIO -,039 ,009 2 Correlations SIZE LN ,205 ,106 EBITDA -,019 -,051
Coefficient Correlationsa Model CURRATIO SIZE LN EBITDA LEVERAGE BIG4 1 Correlations CURRATIO 1,000 -,045 -,084 ,542 SIZE LN -,045 1,000 ,083 ,179 EBITDA -,084 ,083 1,000 ,324 LEVERAGE ,542 ,179 ,324 1,000 Covariances CURRATIO ,044 -,003 -,004 ,090 SIZE LN -,003 ,119 ,007 ,049 EBITDA -,004 ,007 ,060 ,063 LEVERAGE ,090 ,049 ,063 ,631 2 Correlations CURRATIO 1,000 -,049 -,082 ,536 -,031 SIZE LN -,049 1,000 ,072 ,195 -,133 EBITDA -,082 ,072 1,000 ,313 -,017 LEVERAGE ,536 ,195 ,313 1,000 -,060 BIG4 -,031 -,133 -,017 -,060 1,000 TYPE -,039 ,205 -,019 ,027 -,173 OPINION ,009 ,106 -,051 ,136 -,268 Covariances CURRATIO ,044 -,004 -,004 ,091 -,002 SIZE LN -,004 ,127 ,006 ,056 -,014 EBITDA -,004 ,006 ,060 ,062 -,001 LEVERAGE ,091 ,056 ,062 ,648 -,014 BIG4 -,002 -,014 -,001 -,014 ,087 TYPE -,003 ,030 -,002 ,009 -,021 OPINION ,001 ,012 -,004 ,034 -,025 Coefficient Correlationsa Model TYPE OPINION 1 Correlations CURRATIO SIZE LN EBITDA LEVERAGE Covariances CURRATIO SIZE LN EBITDA LEVERAGE 2 Correlations CURRATIO -,039 ,009 SIZE LN ,205 ,106 EBITDA -,019 -,051