Previous research has assumed that the placement of earnings management practices on this acceptability continuum depends on the following 6 factors: (2 pts each, total: 12 points, 1 page maximum). c1: "accordance with GAAP," c2: "clarity of intent to deceive," c3: "clarity of disclosure," c4: "materiality," c5: "period of effect" (e.g., year vs. month), c6: "direction" (i.e., boost or decrease earnings)