Our results show that 126 articles of the total 1789 sampled articles employed analysis of variance test for analysis. Of these, 99 (78.6%) articles used the analysis of variance test correctly, while 27 (21.4%) misused the test. Not stating the type of analysis of variance test employed fo...
of results has a negative connotation associated with it being a fraudulent act (Moreira 2008). This same author emphasizes that there are fraudulent situations within the concept of earnings manipulation. In turn, some cases derive from the flexibility allowed by accounting standards. In short, ...