Just as beauty is in the eye of the beholder, so might be the ethicality...
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Accounting
Just as beauty is in the eye of the beholder, so might be the ethicality of earnings management. How would you distinguish bad earnings management from good earnings management (if you do)? How does this comport with your obligations as a CPA?
If you were a manager working for a large, Fortune 500 company, does your perspective change?
What if you hired a manager to run your family-owned business?
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You can see the logs in the Dashboard.