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ETHICAL DILEMMA ACCOUNTING ESTIMATES Companies are often under pressure by many (stockholders, creditors, etc.) to show the largest Net Income (Profits) as possible. Such pressure may cause some management of companies to alter or manipulate their estimates for Depreciation to artificially create larger Net Income (Profits). 3. Briefly explain how decisions of investors, creditors and other external to the company may be affected by Accounting estimates made by the management of the company