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provide a specific example of a management judgment, estimate, or choice that could decrease both balance sheet and earnings quality. Be specific as to how

provide a specific example of a management judgment, estimate, or choice that could decrease both balance sheet and earnings quality. Be specific as to how the judgment decreased quality in each of the two financial statements. Give a different example of how a management judgment, estimate, or choice could increase balance sheet quality, but potentially impair earnings quality.

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