| Variable | VIF | 1/VIF |
| Audit | 2.12 | 0.4711 |
| Postaudit | 1.96 | 0.5111 |
| Lnasset | 1.51 | 0.6612 |
| Lev | 1.37 | 0.7300 |
| ICQ | 1.11 | 0.9025 |
| Boardsize | 1.11 | 0.9027 |
| Dual | 1.08 | 0.9282 |
| Balance | 1.07 | 0.9369 |
| Growth | 1.01 | 0.9917 |