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Table 16 VIF test results in Eq. (13)

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

Variable

VIF

1/VIF

DEBR

1.19

0.8382

SIZE

1.17

0.8558

EFN

1.07

0.9379

BIG4

1.05

0.9500

PROF

1.05

0.9562

CGS

1.03

0.9741

Mean VIF

1.09

 
  1. This table presents VIF test results in Eq. (13): TQit = β0 + β1CGSit + β2EFNit + β3EFN*CGSit + β4SIZEit + β5PROFit + β6DEBRit + β7BIG4it + eit. The interaction term CG*EFN is not included herein because of its measure as the product of two other variables