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if a firm has an incentive to increase the earnings per share data at this period which if the following is detected by a finacial

if a firm has an incentive to increase the earnings per share data at this period which if the following is detected by a finacial analyst
a- agressively recognizing revenue
b-pay more tax and accumulate deferred tax assets at this period
c- write off loss inventires at this peirod

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