Table IV. Structure of respondents... | Emerald Publishing

Table IV.

Structure of respondents according to the evaluation of manipulative representation of revenue and expense items

	Manipulative representation of revenue				Manipulative representation of expense
	Overstatement		Understatements		Overstatement		Understatements
	No. of respondents	(%)	No. of respondents	(%)	No. of respondents	(%)	No. of respondents	(%)
1 – very rarely	4	7.80	8	15.00	6	11.80	4	7.80
2 – rarely	17	33.30	18	35.30	21	41.20	15	29.40
3 – sometimes	22	43.10	18	35.30	16	31.40	17	33.00
4 – often	6	11.80	6	11.80	17	13.70	12	23.50
5 – very often	2	3.90	1	2.00	1	2.00	3	5.90
Arithmetic mean	2.71		2.49		2.53		2.90

	Manipulative representation of revenue				Manipulative representation of expense
	Overstatement		Understatements		Overstatement		Understatements
	No. of respondents	(%)	No. of respondents	(%)	No. of respondents	(%)	No. of respondents	(%)
1 – very rarely	4	7.80	8	15.00	6	11.80	4	7.80
2 – rarely	17	33.30	18	35.30	21	41.20	15	29.40
3 – sometimes	22	43.10	18	35.30	16	31.40	17	33.00
4 – often	6	11.80	6	11.80	17	13.70	12	23.50
5 – very often	2	3.90	1	2.00	1	2.00	3	5.90
Arithmetic mean	2.71		2.49		2.53		2.90

Source: Authors