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1. What is the difference between Earnings Management and Financial Reporting Fraud? Discuss the difference based on the definition of Earnings Management by Healy and

1. What is the difference between Earnings Management and Financial Reporting Fraud? Discuss the difference based on the definition of Earnings Management by Healy and Wahlen (1999)

2. What is a big bath in accounting? Why CEO is inclined to create a big bath?

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