Which of the following has been found to suggest that the users of financial statements are either unwilling or unable to unravel the effects of earnings management?

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All the options - big bath accounting, discretionary accounting, and income smoothing - are tactics that managers use to manipulate financial statements in order to achieve certain financial objectives. However, these tactics can make it difficult for users of financial statements to accurately interpret the financial information. For example, big bath accounting involves intentionally reporting large losses so that future earnings will look better in comparison. It can be difficult for users to determine whether the reported losses are a result of actual business performance or accounting manipulation. Similarly, income smoothing involves using accounting methods to minimize fluctuations in earnings, which can make it difficult for users to understand the true volatility of a company's financial performance.

Which of the Following Has Been Found to Suggest That