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One-Sample Statistics

H1
H2
H3
H4
H5

Mean

31
31
31
31
31

4.9032
4.2581
5.0968
5.1290
4.8065
381

Std.
Deviatio
n
2.0552
2.2504
1.8860
1.9620
1.8515

Std.
Error
Mean
.3691
.4042
.3387
.3524
.3325

2011

One-Sample Test
Test
= Value
5
t

H1

-.262

H2

-1.836

H3

.286

H4
H5

.366
-.582

95%
Mean
Sig. (2-df
)Confiden Differenctailed
ce
e
Interval
of
the
Differenc
e
Upper Lower
.6571
-.8506.795
30
9.6774E8.354E- -1.5674 -.7419 .076
30
02
.7886
-.5950 9.677E- .777
30
02
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30
.4856
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30

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Sig

T :

0.07

3.96

T:

H1

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(0.05 =a) .

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Sig

T :

77.7

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T:

H3

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T :

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T:

H4

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387

2011

"Chen, (2002) " The Fraudulent Financial Reporting Characteristics of


Computer Industry".
Healy, P. M. and Wahlen, J. M., A Review of the Creative Accounting
Literature and its Implications for Standard Setting, Accounting
Horizons.
Fischer, M. and K. Rosenzweig (1995). Attitudes of Students and
Accounting (3) Practitioners Concerning the Ethical Acceptability of
Earnings Management, Journal of Business Ethics 14.
"A Case in Earning Quality) "Martin, 2002(Lyons, D. (1984). Ethics and
the rule of law, Cambridge University Press, Cambridge.
Naser, K. and M. Pendlebury (1992). A Note on the use of Creative
Accounting, British Accounting Review 24.
Plato(1992). 'Repuplic', translated by G.M .Grube, revised by C.D .Reeve
(Hackett).
Revsine, L. (1991). The Selective Financial Misrepresentation
Hypothesis, Accounting Horizons, December 1991.
Solomon, R. C. (1993). Corporate Roles, Personal Virtues: An
Aristotelian.
Trussel, 2003 " Assessing
Potential
Accounting
Manipulation:
Characteristics.

388

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