Table 5.

Results of hypotheses testing.

	Path coefficients	t-statistics	P Values	Result
H1: MPC - > ACC (−)	−0.001	0.011	NS	Reject
H2: GIC - > ACC (−)	−0.111	1.830	NS	Reject
H3: PNG - > ACC (+)	0.472	5.995	***	Accept
H4: TRS - > ACC (+)	0.303	4.440	***	Accept
H5: MPC - > PPB (+)	−0.044	0.763	NS	Reject
H6: GIC - > PPB (+)	0.303	4.867	***	Accept
H7: ACC - > PPB (−)	0.347	6.152	***	Reject

***p < 0.001, **p < 0.01, NS not significant.