Table 5. Principal component analysis...

Table 5.

Principal component analysis

Item		Factor loading			Communality		Eigen value		% of variance
Voluntary non-financial reporting		New client	Old client		New client	Old client	New client	Old client	New client	Old client
IC		0.787	0.709		0.619	0.860	4.722	3.824	67.457	54.624
HC		0.868	0.819		0.753	0.936		1.222	12.952	17.451
RC		0.875	0.809		0.765	0.856		1.048	10.561	14.968
OC		0.876	0.844		0.767	0.784			3.986	5.889
SR		0.790	0.670		0.625	0.957			2.478	4.373
ER		0.853	0.691		0.728	0.886			1.857	1.527
IR		0.682	0.598		0.465	0.814			0.709	1.168
Research variable – voluntary non-financial reporting
	New client			Old client
Cronbach’s alpha	0.910			0.843
Bartlett’s sphericity test	Chi2 = 344.846 p-value = 0.000***			Chi2 = 249.776 p-value = 0.000***
KMO*	0.749			0.641

Item		Factor loading			Communality		Eigen value		% of variance
Voluntary non-financial reporting		New client	Old client		New client	Old client	New client	Old client	New client	Old client
IC		0.787	0.709		0.619	0.860	4.722	3.824	67.457	54.624
HC		0.868	0.819		0.753	0.936		1.222	12.952	17.451
RC		0.875	0.809		0.765	0.856		1.048	10.561	14.968
OC		0.876	0.844		0.767	0.784			3.986	5.889
SR		0.790	0.670		0.625	0.957			2.478	4.373
ER		0.853	0.691		0.728	0.886			1.857	1.527
IR		0.682	0.598		0.465	0.814			0.709	1.168
Research variable – voluntary non-financial reporting
	New client			Old client
Cronbach’s alpha	0.910			0.843
Bartlett’s sphericity test	Chi2 = 344.846p-value = 0.000***			Chi2 = 249.776p-value = 0.000***
KMO*	0.749			0.641

Notes:

*KMO is the Keiser–Meyer–Olkin measure of sampling adequacy. Reported eigenvalue is the only one that showed a value greater than 1 (Kaiser, 1960). Even though more than one factor showed an eigenvalue greater than 1, we decided to retain only one factor for voluntary non-financial reporting with regards to old clients, because Human and Relational capital reports are part of the intellectual capital statement, *, ** and *** indicate a significance degree between 0.10 and 0.05, 0.05 and 0.01, and 0.01 and 0, respectively

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