OLS multivariate regression analysis
| Collinearity statistics | ||
|---|---|---|
| Variablesa | Coef. | VIF |
| Intercept | −0.549** | |
| BSIZEi,t | −0.009 | 2.382 |
| INDBDi,t | −0.025* | 2.384 |
| CEOCHAIRi,t | 0.075** | 1.206 |
| BMEETi,t | 0.004 | 1.221 |
| BFAEXPi,t | 0.033*** | 1.611 |
| AUDCSIZEi,t | −0.043 | 2.741 |
| NINDACi,t | 0.010 | 2.695 |
| ACMEETi,t | −0.004 | 1.036 |
| ACFEXPi,t | −0.004 | 1.472 |
| LEVi,t | 0.285*** | 1.169 |
| BIG4i,t | 0.120** | 1.169 |
| FSIZEi,t | 0.029*** | 1.169 |
| GROWTHi,t | 0.021 | 1.169 |
| F-value | 7.987 | |
| Sig. of F-value | 0.000 | |
| R2 | 0.346 | |
| N | 210 |
| Collinearity statistics | ||
|---|---|---|
| Variablesa | Coef. | VIF |
| Intercept | −0.549** | |
| BSIZE | −0.009 | 2.382 |
| INDBD | −0.025* | 2.384 |
| CEOCHAIR | 0.075** | 1.206 |
| BMEET | 0.004 | 1.221 |
| BFAEXP | 0.033*** | 1.611 |
| AUDCSIZE | −0.043 | 2.741 |
| NINDAC | 0.010 | 2.695 |
| ACMEET | −0.004 | 1.036 |
| ACFEXP | −0.004 | 1.472 |
| LEV | 0.285*** | 1.169 |
| BIG4 | 0.120** | 1.169 |
| FSIZE | 0.029*** | 1.169 |
| GROWTH | 0.021 | 1.169 |
| 7.987 | ||
| Sig. of | 0.000 | |
| 0.346 | ||
| 210 |
Notes: aDefinitions of these variables are indicated under Table III. *p<0.10; **p<0.05; ***p<0.01
Source: Author constructed
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