Table 5 Results of process.
Effect | Boot SE | t-value | P-value | LLCI | ULCI | |
|---|---|---|---|---|---|---|
Total effect | ||||||
Financial slack–CPA | 0.405 | 0.065 | 6.242 | 0.000 | 0.298 | 0.512 |
Operational slack–CPA | 0.321 | 0.065 | 4.949 | 0.000 | 0.214 | 0.429 |
Direct effect | ||||||
Financial slack–CPA | 0.362 | 0.070 | 5.197 | 0.000 | 0.247 | 0.477 |
Operational slack–CPA | 0.267 | 0.070 | 3.834 | 0.000 | 0.152 | 0.382 |
Indirect effect | Effect | Boot SE | LLCI | ULCI | ||
Financial slack–Entrepreneurial behavior–CPA | 0.003 | 0.023 | −0.032 | 0.042 | ||
Financial slack–Entrepreneurial behavior–Managerial attitude towards risk- CPA | 0.013 | 0.009 | 0.001 | 0.032 | ||
Financial slack–Managerial attitude towards risk–CPA | 0.027 | 0.020 | 0.001 | 0.064 | ||
Operational slack–Entrepreneurial behavior–CPA | 0.008 | 0.023 | −0.028 | 0.047 | ||
Operational slack–Entrepreneurial behavior–Managerial attitude towards risk–CPA | 0.016 | 0.010 | 0.002 | 0.035 | ||
Operational slack–Managerial attitude towards risk–CPA | 0.031 | 0.020 | 0.003 | 0.069 | ||