Table 7 Sobel and bootstrap mediation...

Table 7

Sobel and bootstrap mediation tests

Panel A: Sobel test results
Channel	a_path	b_path	Indirect effect	Sobel SE	Sobel z-statistic	p-value	Direct effect	Total effect	Mediation ratio
Envir	0.1749	−0.1275	−0.0223	0.0114	−1.9605	0.0499	−0.2815	−0.3038	0.0734
Internal	0.0204	−1.0675	−0.0218	0.0109	−2.0092	0.0445	−0.2753	−0.2971	0.0734

Panel A: Sobel test results
Channel	a_path	b_path	Indirect effect	Sobel SE	Sobel z-statistic	p-value	Direct effect	Total effect	Mediation ratio
Envir	0.1749	−0.1275	−0.0223	0.0114	−1.9605	0.0499	−0.2815	−0.3038	0.0734
Internal	0.0204	−1.0675	−0.0218	0.0109	−2.0092	0.0445	−0.2753	−0.2971	0.0734

Panel B: bootstrap test results
Channel	Effect	Point_Estimate	Bootstrap_SE	95% CI lower	95% CI upper
Envir	Indirect effect	−0.0223	0.0117	−0.0455	−0.0001
Envir	Direct effect	−0.2815	0.0637	−0.4220	−0.1715
Envir	Total effect	−0.3038	0.0621	−0.4420	−0.1954
Envir	Mediation ratio	0.0734	0.0435	0.0004	0.1780
Internal	Indirect effect	−0.0218	0.0121	−0.0480	−0.0006
Internal	Direct effect	−0.2753	0.0700	−0.4316	−0.1668
Internal	Total effect	−0.2971	0.0716	−0.4610	−0.1798
Internal	Mediation ratio	0.0734	0.0392	0.0024	0.1535

Panel B: bootstrap test results
Channel	Effect	Point_Estimate	Bootstrap_SE	95% CI lower	95% CI upper
Envir	Indirect effect	−0.0223	0.0117	−0.0455	−0.0001
Envir	Direct effect	−0.2815	0.0637	−0.4220	−0.1715
Envir	Total effect	−0.3038	0.0621	−0.4420	−0.1954
Envir	Mediation ratio	0.0734	0.0435	0.0004	0.1780
Internal	Indirect effect	−0.0218	0.0121	−0.0480	−0.0006
Internal	Direct effect	−0.2753	0.0700	−0.4316	−0.1668
Internal	Total effect	−0.2971	0.0716	−0.4610	−0.1798
Internal	Mediation ratio	0.0734	0.0392	0.0024	0.1535

Note(s): This table reports the Sobel and bootstrap mediation tests for the two proposed channels. Envir denotes environmental information disclosure quality, and Internal denotes internal control quality. Panel A presents the Sobel test results, while Panel B reports bootstrap results based on 500 replications. The 95% confidence intervals are reported in the last two columns

Source(s): Author’s own work

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