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Table 4 Test results for VIF and tolerance values

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

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