Manuevered numbers, fact-fudging.
But greed, desperation, emotional factors, bad judgement, and immorality, shift boundaries and drive some company executives to corporate fraud.
To detect, you need to learn warning signs of Earnings Manipulation. According to Investopedia- the Top 8 Ways Companies “Cook the Books”
Accelerating Revenues
Delaying Expenses– expensing in the period was spent- not drawn out over time, is a more appropriate treatment. (Shifting the actual cost off the Income Statement, to the Balance Sheet to be expensed over months and years
diogenesaccounting 