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manipulations that are intended to deceive investors and creditors constitute financial statement An example of the fraudulent earnings management activities is recording sales before they

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manipulations that are intended to deceive investors and creditors constitute financial statement An example of the fraudulent earnings management activities is recording sales before they satisfy the earned and measurability criteria manipulations that are intended to deceive investors and creditors constitute financial statement An example of the fraudulent earnings management activities is recording sales before they satisfy the earned and measurability criteria

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