"Accruals management" involves purely accounting actions, such as changing to more favorable accounting policies, or changing accounting estimates in a way that achieves the desired accounting result.

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Accruals management refers to the strategic manipulation of financial reporting through accounting actions such as choosing different accounting policies or adjusting accounting estimates to achieve a desired result. It is a common practice among businesses, but can also be viewed as a form of financial manipulation.

"Accruals Management" Involves Purely Accounting Actions, Such as Changing to More