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

Table V.

Structure of respondents according to the evaluation of manipulative representation of assets, liabilities and accounts receivable items

	Manipulative representation of assets		Manipulative representation of liabilities		Manipulative representation of accounts receivable
	No. of respondents	(%)	No. of respondents	(%)	No. of respondents	(%)
1 – very rarely	8	15.69	6	11.76	2	3.92
2 – rarely	8	15.69	13	25.49	10	19.61
3 – sometimes	20	39.22	24	47.10	20	39.22
4 – often	13	25.49	7	13.72	14	27.45
5 – very often	2	3.92	1	1.96	5	9.80
Arithmetic mean	2.86		2.69		3.20

	Manipulative representation of assets		Manipulative representation of liabilities		Manipulative representation of accounts receivable
	No. of respondents	(%)	No. of respondents	(%)	No. of respondents	(%)
1 – very rarely	8	15.69	6	11.76	2	3.92
2 – rarely	8	15.69	13	25.49	10	19.61
3 – sometimes	20	39.22	24	47.10	20	39.22
4 – often	13	25.49	7	13.72	14	27.45
5 – very often	2	3.92	1	1.96	5	9.80
Arithmetic mean	2.86		2.69		3.20

Source: Authors