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Author: Alam, Pervaiz
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Earnings Management
When Does Juggling the Numbers Become Fraud?
Authors: Makar, Stephen D.; Pearson, Michael; Alam, Pervaiz
Product Type: Essays and Concept Papers
Source: Association of Certified Fraud Examiners
Publication Year: 2000
Generally accepted accounting principles (GAAP) allow an accountant to select from various methods when computing earnings and other financial measures, which could lead to lower quality financial information depending on the accounting methods used...
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