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Earnings Management:
Variance
The statistical measurement of the spread between numbers in a data set, indicating how much the elements differ from the mean.
Accounting Data
Financial information and records pertaining to a company's operations, financial position, and cash flows.
Market Value Data
Information regarding the price at which an asset is traded on the market, reflecting its current worth as determined by buyers and sellers.
Financial Statements
Formal records of the financial activities and position of a business, person, or other entity, typically including a balance sheet, income statement, and cash flow statement.
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