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Table 4 VIF and tolerance values of variables

From: Impact of board of directors attributes on real-based earnings management: further evidence from Egypt

Variables

VIF

1/VIF

ROE

5.6

0.178505

ROA

5.51

0.181503

GEAR

3.51

0.284554

LEVERAGE

3.13

0.319064

OPERAING CYCLE

1.78

0.562315

LIQUIDITY

1.66

0.603080

ASSET TANGIBILITY

1.64

0.609605

FIRM SIZE

1.03

0.966736

EM FLEXIBILITY

1.58

0.633835

BOARD MEET

1.36

0.735099

BOARD SIZE

1.35

0.742942

BOARD INDEPDNECE

1.24

0.805691

CEO DUALITY

1.24

0.808814

MEAN VIF

2.10

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