Correlations

Times
Long-term interest
Score of Total debt to debt to equity earned
disclosure equity (%) (%) (times)
*
Score of disclosure Pearson 1 -.449 -.404* -.203
Correlation
Sig. (2-tailed) .013 .027 .282
N 30 30 30 30
Total debt to equity (%) Pearson -.449* 1 .601** .214
Correlation
Sig. (2-tailed) .013 .000 .257
N 30 30 30 30
Long-term debt to Pearson -.404* .601** 1 .159
equity (%) Correlation
Sig. (2-tailed) .027 .000 .400
N 30 30 30 30
Times interest earned Pearson -.203 .214 .159 1
(times) Correlation
Sig. (2-tailed) .282 .257 .400
N 30 30 30 30

*. Correlation is significant at the 0.05 level (2-tailed).

**. Correlation is significant at the 0.01 level (2-tailed).