Earnings management (EM) is the choice of accounting policy by a manager to achieve multiple goals. EM activity can be divided into two types: accrual manipulation activity and real manipulation activity. However. both of these have a major difference: the accrual manipulation does not affect cash flow. https://www.diegojavierfares.com/mega-offer-Classic-Premier-Navy-Drapery-Fabric-by-Premier-Prints-30-Yard-Bolt-super-offer/