COV3

AcronymDefinition
COV3Cities on Volcanoes 3 (conference)
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Independent Variables: Accounting-Only (ACCT) Model: Interest coverage (COV1, COV2, COV3)
COV1 COV2 COV3 0 [less than or equal to] COV < 5 COV 0 0 5 [less than or equal to] COV < 20 5 COV-5 0 20 [less than or equal to] COV [less than or equal to] 100 5 15 COV-20 For example, a firm with COV of 22 will have COV1 = 5, COV2 = 15, and COV3 = 2.
Table 2: Correlation Matrix for ACCT and ACCT-CC Model Variables RATING COV1 COV2 COV3 ROA VOL LEV SIZE DTD RATING 0.54 0.35 0.04 0.09 -0.09 -0.24 0.64 0.45 COV1 0.54 0.51 0.18 -0.09 -0.19 -0.21 0.33 0.24 COV2 0.45 0.85 0.54 -0.08 -0.31 0.14 0.22 COV3 0.16 0.31 0.53 -0.18 0.05 ROA 0.31 0.32 0.32 0.19 0.85 -0.51 -0.14 0.44 VOL -0.26 -0.27 -0.17 0.33 -0.42 -0.22 0.36 LEV -0.23 -0.27 -0.34 -0.26 -0.49 -0.33 0.15 -0.44 SIZE 0.64 0.31 0.22 0.06 -0.30 0.18 0.16 DTD 0.52 0.30 0.27 0.13 0.58 0.13 -0.41 0.18 Pearson (Spearman) correlation coefficients are presented above (below) the main diagonal.