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Future Business Journal

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%
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