When you are the V.P. of Finance you decide to move assets into special purpose entities. You post the assets as new revenue and move the assets from the Balance Sheet into the special purpose entity. The special entity information is provided in the notes, but not on the Financial Statements. The stock price increases, and you get a $200,000 bonus. This is an example of clever financial manipulation. O just doing your job. O manipulation, but no real harm. O agency issues