Research Article

The Correlation between Enterprise Internal Control Quality and Research and Development Investment Intensity

Table 3

Correlation analysis.

VariableR&DICQCashSizeGrowthROASUB

R&D1.0000
ICQ0.01421.0000
Cash0.01430.14161.0000
Size−0.02920.2842−0.18291.0000
Growth−0.0034−0.0350−0.01060.00041.0000
ROA−0.00270.09870.1713−0.013−0.00151.0000
SUB0.01460.00230.00370.02600.04650.06321.0000

Note., , and represent the significance levels of the coefficients at 10%, 5%, and 1%, respectively. The smaller the percentage value is, the more significant the relationship is.