From: The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market
Variable
VIF
1/VIF
ROE
5.5
0.180
ROA
5.4
0.182
Gear
3.50
0.284
LEV
3.12
0.321
OC
1.76
0.566
LIQ
1.67
0.600
ASSTAN
1.64
0.610
EMFLEX
1.58
0.634
BRDDIV
1.13
0.884
FIRMSIZE
1.03
0.964
Mean VIF
2.09