emp_W is the matrix in the Klimko-Nelson seminal paper. Basically,
we know
$$\sqrt{n}(\hat{a}_{10} - a_{10}, \hat{a}_{01} - a_{01}, \hat{a}_{11} -
a_{11}, \hat{\mu}_\epsilon - \mu_\epsilon)^\top \sim MNV(0, \Sigma)$$
where
$$\Sigma = V^{-1}W V^{-1}.$$
For more details, check Klimko and Nelson (1978).