When rumors of possible mergers began several years ago, the company's management periodically began using independent valuation experts to appraise fair market values for the company's net assets. As a result of these analyses, management determined that its long$-$term productive assets had appraised market values that were significantly higher than their book values. Citing these appraisals, management increased the company's assets to appraised values in order $"$to provide investors and creditors with the most relevant information possible and to be consistent with the FASB's increasing use of fair value measurements." How does this decision create the potential for unethical reporting by Parker?