Table X.

Eta squared for groundless overstatement of revenues, expenses and manipulative representation of inventories item

Overstatement of revenuesOverstatement of expensesManipulative representation of inventories
(I) Sum of the squares deviations8.5607.5118.204
(II) Total sum of squares42.58844.70648.000
(I)/(II) = η20.201.160.17
Source: Authors

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