Faithfull presentation and relevance are the two fundamental qualitative characteristics outlined by the 2018 revised Conceptual Framework for Financial Reporting, quoting it in part its says For information to be useful it must both be relevant and provide a faithful representation of what it purports to represent. Relevance and faithful representation are the fundamental qualitative characteristics of useful financial information and the guiding concepts that apply throughout the revised Conceptual Framework. What is your view of the above statement with regard to earnings management. Discuss