Future Business Journal

Table 5 Correlation analysis

From: IFRS adoption and the readability of corporate annual reports: evidence from an emerging market

	IFRS	SIZE	PROF	LVR	SECT	VIF
IFRS	1.00					1.86
SIZE	0.016	1.00				2.02
PROF	0.127	0.214**	1.00			1.23
LVR	0.211	0.019	0.124	1.00		1.45
SECT	0.014	0.234	0.301**	0.216	1.00	1.98

**Represents significant at p ≤ 0.10

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