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Table 3 Reliability and Valid Tests

From: Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Panel A: Convergent Validity and Reliability Test
  AVE Composite Reliability Cronbach’s Alpha
ATT 0.80 0.94 0.92
BC 0.63 0.87 0.80
INT 0.85 0.95 0.94
SBN 0.74 0.92 0.88
Panel B: Discriminant Validity Test
  ATT BC INT SBN
ATT 0.90    
BC 0.48 0.79   
INT 0.49 0.60 0.92  
SBN 0.52 0.53 0.75 0.86