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 |