Management runs the operation of a company with little or even no investment of money in the company, while investors (shareholders) invest their money in the company without paying attention to the company's daily operations, giving rise to the agency relationship in which the management is the agent and the investors are the principal. To motivate the agent to work harder, the principal provides incentives that are based on accounting numbers such as net income earned in a period. As the management of the company, what actions will he/she be induced to take? Will the integrity of financial statements be affected? Why is ethics so important in such a setting?