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

Table VI.

Structure of respondents according to the evaluation of manipulative representation of cash, inventories and cash flow items

	Manipulative representation of cash		Manipulative representation of inventories		Manipulative representation of cash flow
	No. of respondents	(%)	No. of respondents	(%)	No. of respondents	(%)
1 – very rarely	27	52.94	2	3.92	9	17.65
2 – rarely	22	43.14	13	25.49	28	54.90
3 – sometimes	2	3.92	24	47.10	9	17.65
4 – often	–	–	7	13.72	3	5.88
5 – very often	–	–	5	9.80	2	3.92
Arithmetic mean	1.51		3.00		2.24

	Manipulative representation of cash		Manipulative representation of inventories		Manipulative representation of cash flow
	No. of respondents	(%)	No. of respondents	(%)	No. of respondents	(%)
1 – very rarely	27	52.94	2	3.92	9	17.65
2 – rarely	22	43.14	13	25.49	28	54.90
3 – sometimes	2	3.92	24	47.10	9	17.65
4 – often	–	–	7	13.72	3	5.88
5 – very often	–	–	5	9.80	2	3.92
Arithmetic mean	1.51		3.00		2.24

Source: Authors