Table 2 Correlation matrix between... | Emerald Publishing

Table 2

Correlation matrix between variables (n = 70)

V. Latent	1	2	3	4	5	6	7	8
1. Board (B)	0.763
2. Bank Indebtedness (BI)	0.089	1.000
3. Liquidity (L)	0.023	0.206	1.000
4. Baseline Reports (BR)	0.261	0.281	0.067	0.819
5. Extra Reports (ER)	0.119	−0.116	−0.228	0.442	0.887
6. T. Disclosure (TD)	0.125	0.061	−0.149	0.387	0.282	0.712
7. T. Seriousness (TS)	0.263	0.355	0.045	0.509	0.192	0.496	0.809
8. Tangibility (T)	0.235	0.069	0.072	0.032	−0.089	0.176	0.016	1.000
Cronbach’s Alpha (CA)	0.804	1.000	1.000	0.876	0.759	0.855	0.822	1.000
Composite Reliability (CR)	0.798	1.000	1.000	0.910	0.880	0.858	0.882	1.000
Average Variance Extracted (AVE)	0.582	1.000	1.000	0.670	0.786	0.507	0.654	1.000

V. Latent	1	2	3	4	5	6	7	8
1. Board (B)	0.763
2. Bank Indebtedness (BI)	0.089	1.000
3. Liquidity (L)	0.023	0.206	1.000
4. Baseline Reports (BR)	0.261	0.281	0.067	0.819
5. Extra Reports (ER)	0.119	−0.116	−0.228	0.442	0.887
6. T. Disclosure (TD)	0.125	0.061	−0.149	0.387	0.282	0.712
7. T. Seriousness (TS)	0.263	0.355	0.045	0.509	0.192	0.496	0.809
8. Tangibility (T)	0.235	0.069	0.072	0.032	−0.089	0.176	0.016	1.000
Cronbach’s Alpha (CA)	0.804	1.000	1.000	0.876	0.759	0.855	0.822	1.000
Composite Reliability (CR)	0.798	1.000	1.000	0.910	0.880	0.858	0.882	1.000
Average Variance Extracted (AVE)	0.582	1.000	1.000	0.670	0.786	0.507	0.654	1.000

Note(s): (1) The diagonal scores are the square root of the AVE

(2) The three reliability measures were maintained here

Source(s): Elaborated by the authors