Table 3. Governance construct:...

Table 3.

Governance construct: regression analysis – relationship with IR/non-IR groups

Coefficients^a
Model	Unstandardised coefficients		Standardised coefficients	t	Sig.	Collinearity statistics
Model	B	Std. error	β	t	Sig.	Tolerance	VIF
(Constant)	−176.312	58.974		−2.990	0.005
Independent variable:
IR (0)/non-IR (1)	−23.913	13.084	−0.342	−1.828	0.075*	0.265	3.773
Control variables:
Conciseness (pages)	−0.055	5.566	−0.001	−0.010	0.992	0.437	2.290
Size (total assets)	25.381	6.470	0.744	3.923	0.000***	0.258	3.874
Country Australia	−19.872	14.372	−0.290	−1.383	0.174	0.211	4.731
Country global	−26.100	15.016	−0.342	−1.738	0.089*	0.240	4.168

Coefficients^a
Model	Unstandardised coefficients		Standardised coefficients	t	Sig.	Collinearity statistics
Model	B	Std. error	β	t	Sig.	Tolerance	VIF
(Constant)	−176.312	58.974		−2.990	0.005
Independent variable:
IR (0)/non-IR (1)	−23.913	13.084	−0.342	−1.828	0.075*	0.265	3.773
Control variables:
Conciseness (pages)	−0.055	5.566	−0.001	−0.010	0.992	0.437	2.290
Size (total assets)	25.381	6.470	0.744	3.923	0.000***	0.258	3.874
Country Australia	−19.872	14.372	−0.290	−1.383	0.174	0.211	4.731
Country global	−26.100	15.016	−0.342	−1.738	0.089*	0.240	4.168

Notes:

^aDependent variable: Water governance disclosure score.

(R = 0.775; R² = 0.601; adjusted R² = 0.554; F = 12.941);

***p < 0.01;

**p < 0.05;

*p < 0.1 (two-tailed).

H_main is rejected. *Sig p < 0.1 implies weak relationship

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