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Table 2 Correlation matrix

From: Determinants of environmental disclosures of listed firms in Ghana

Variable

EnvDisc

Industry

foreignassoc

auditor

size

profit

age

EnvDisc

1.0000

      

industry

−0.3854

1.0000

     

(0.0000)

      

Foreignassoc

0.2682

−0.1583

1.0000

    

(0.0002)

(0.0292)

     

auditor

0.1996

−0.0708

0.4848

1.0000

   

(0.0140)

(0.4030)

(0.0000)

    

size

0.6734

−0.6015

0.3163

0.0969

1.0000

  

(0.0000)

(0.0000)

(0.0000)

(0.2131)

   

profit

0.0568

0.1201

0.3852

0.0050

0.0847

1.0000

 

(0.3025)

(0.1678)

(0.0000)

(0.9671)

(0.2766)

  

age

0.0414

0.1784

−0.1771

0.0505

−0.1936

−0.1923

1.0000

(0.9055)

(0.0135)

(0.0111)

(0.4270)

(0.0122)

(0.0031)

 
  1. Note: P-values are in parenthesis. EnvDisc is Environmental Disclosures; profit is profitability; size represents firm size; age represents age of company; foreignassoc represents foreign association; auditor represents auditor type; industry represents industry type
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