| Variable | CompAcct1 | CompAcct2 | ||
| VIF | 1/VIF | VIF | 1/VIF | |
| Size | 1.670 | 0.598 | 1.670 | 0.598 |
| LEV | 1.600 | 0.626 | 1.600 | 0.626 |
| SOE | 1.280 | 0.784 | 1.280 | 0.784 |
| ROA | 1.250 | 0.801 | 1.250 | 0.801 |
| TOP1 | 1.190 | 0.842 | 1.190 | 0.842 |
| Big4 | 1.160 | 0.863 | 1.160 | 0.863 |
| DUAL | 1.080 | 0.922 | 1.080 | 0.922 |
| IT | 1.070 | 0.936 | 1.070 | 0.936 |
| Mean | VIF | 1.290 | VIF | 1.290 |