Former executives said that a culture of "earnings management" permeated Enron.

There's a fine line between legitimate earnings management and "cooking the books."

Some people have referred to this as a case of earnings management.

Such earnings management became an accepted practice in the 1990's.

The report also offers more evidence of what regulators and many investors say is a culture of earnings management in corporate America.

Aggressive earnings management is a form of fraud and differs from reporting error.

Aggressive earnings management becomes more probable when a company is affected by a downturn in business.

Pulling off such a feat in an uncertain world smacks of earnings management.

Such is the dark side of earnings management.

Another example is to adjust the reported numbers when the analyst suspects earnings management.