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Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies

Table 6: Pearson correlation matrix for variables used in the study

　 IRQ ROA ROE EVA Tobin’s Q Firm Size Leverage
IRQ 1 　 　 　 　 　 　
ROA 0. 303** 1 　 　 　 　 　
ROE 0. 249* 0. 514** 1 　 　 　 　
EVA 0. 170 0.185 0.103 1 　 　 　
Tobin’s Q 0. 124 .444** .308** 0.154 1 　 　
Firm Size 0. 216 -0.023 0.090 -.427** -0.284* 1 　
Leverage -0. 148 -.383** -.194 -.461** -0.254* 0.334** 1
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