Companies may even use accounting techniques to create financial statements that show a positive outlook on a company. This is known as

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This practice is known as "earnings management". Earnings management involves the use of accounting techniques to influence a company's financial statements and present a desired image of financial performance. This can include manipulating revenues, expenses, and other financial metrics to make the company's performance appear better than it might actually be. While some forms of earnings management are legal and within accounting guidelines, others can cross ethical boundaries or lead to fraudulent practices.