Future Business Journal

Table 11 VIF test results in Eq. (9) with two dependent variables (AEM and REM)

From: Corporate governance, external financing, and earnings management: new evidence from an emerging market

Variables	AEM (1)		REM (2)
Variables	VIF	1/VIF	VIF	1/VIF
DEBR	1.39	0.7207	1.39	0.7207
ROA	1.27	0.7899	1.27	0.7899
SIZE	1.17	0.8559	1.17	0.8559
BIG4	1.05	0.9496	1.05	0.9496
CGS	1.02	0.9849	1.02	0.9849
SALESGR	1.01	0.9934	1.01	0.9934
Mean VIF	1.15		1.15

This table presents VIF test results in Eq. (9) with two dependent variables AEM and REM as proxies for earnings management: AEM_it /REM_it = α + β₁CGS_it + β₂BIG4_it + β₃ROA_it + β₄SIZE_it + β₅DEBR_it + β₆SALESGR_it + e_it

Back to article page