Data on mean values by different countries
| Country | Mean values of overstatement of revenues | Mean values of overstatement of expenses | Mean values of misrepresentation of inventories |
|---|---|---|---|
| Republic of Bosnia and Herzegovina | 2.25 | 2.00 | 3.25 |
| Republic of Macedonia | 1.50 | 2.00 | 1.50 |
| Republic of Croatia | 2.31 | 3.15 | 2.62 |
| Republic of Serbia | 3.00 | 2.38 | 3.22 |
| Country | Mean values of overstatement of revenues | Mean values of overstatement of expenses | Mean values of misrepresentation of inventories |
|---|---|---|---|
| Republic of Bosnia and Herzegovina | 2.25 | 2.00 | 3.25 |
| Republic of Macedonia | 1.50 | 2.00 | 1.50 |
| Republic of Croatia | 2.31 | 3.15 | 2.62 |
| Republic of Serbia | 3.00 | 2.38 | 3.22 |
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