Earnings management and quality of earnings are somewhat like two sides of the same coin. According to Bernstein & Siegel, "... reported earnings numbers are often the product of deliberate choices between various accounting treatments and business options. In order to assess true earnings power, the analyst must make some determination of the quality of earnings." (a) Analyse with examples the "deliberate choices between various accounting treatments and business options" that affects earning numbers. (b) Discuss "quality of earnings" and the factors affecting quality of earnings. -APA referencing - answer part a and b separately