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Table 3 Descriptive and correlation analysis for all variables.

From: The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria

Variables Mean SD VIF 1 2 3 4 5 6 7
1. CASHFETR 0.139 0.224   1       
2. RSKCM 0.583 0.495 1.126 0.109 1      
3. ACSIZE 5.440 1.177 1.209 0.113 0.279 1     
4. BIND 0.619 0.121 1.056 0.075 0.085 0.138 1    
5. FSIZE 6.877 0.809 1.410 0.046 0.268 0.360 0.120 1   
6. INOWN 0.545 0.264 1.217 − 0.066 0.109 0.152 0.196 0.394 1  
7. LOSS 0.245 0.430 1.034 − 0.179 − 0.015 − 0.042 0.019 − 0.174 − 0.052 1
  1. Bold faces are sig @ 1%; italics are sig @5%