5. For each of the following factors, determine if the given change or level of that factor would lead an analyst to believe that managers of a firm are more or less likely to engage in earnings manipulation: Earnings Manipulation More likely/less likely 1. Days Sales in Receivable Index increases 2. Gross Margin Index decreases below 1 3. Asset Quality Index increases 4. Depreciation Index decreases to below 1 5. Leverage Index increases