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