Table 14 VIF test results in Eq. (12) in two different earnings management methods (AEM and REM)
(1) AEM | (2) REM | ||||
|---|---|---|---|---|---|
Variables | VIF | 1/VIF | Variables | VIF | 1/VIF |
DEBR | 1.2 | 0.8311 | DEBR | 1.21 | 0.8296 |
SIZE | 1.19 | 0.8379 | SIZE | 1.2 | 0.8315 |
EDR | 1.06 | 0.9406 | EDR | 1.06 | 0.9404 |
BIG4 | 1.06 | 0.9440 | BIG4 | 1.06 | 0.9405 |
PROF | 1.06 | 0.9465 | PROF | 1.05 | 0.9556 |
INS | 1.03 | 0.9709 | INS | 1.03 | 0.9739 |
MNG | 1.03 | 0.9756 | MNG | 1.02 | 0.9772 |
AEM | 1.02 | 0.9820 | REM | 1.03 | 0.9751 |
Mean VIF | 1.08 | Mean VIF | 1.08 | ||