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According to Cressey, the embezzlers that he studied generally rationalized their crimes by viewing them as all of the following except:
Financing Activities
Cash flow activities related to raising capital and repaying shareholders, including issuing debt, selling equity, dividends, and repaying debt.
Guaranteed Annual Dividend
A promise by a corporation to pay its shareholders a specified minimum annual dividend.
Inventory Transfer
The movement of inventory from one location to another within the same company, which may involve transferring goods between departments or geographic locations.
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