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What Is Big Bath Accounting? How Is It Abused

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What is big bath accounting? How is it abused?


Definitions:

Gestalt Principle

Psychological theories that emphasize that the whole of anything is greater than its parts, especially in visual and perceptual organization.

Similarity

The degree to which two or more objects are alike, often influencing human perception and cognitive categorization.

Inattentional Blindness

A psychological lack of attention that is not associated with any vision defects or deficits, where an individual fails to perceive an unexpected stimulus that is in plain sight.

Convergence

The process or point at which several things come together to form a new whole, often used in the context of technology, media, or evolutionary biology.

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