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Companies often try to keep accounting earnings growing at arelatively steady pace in an effort to avoid large swings inearnings from period to period. They also try to manage earningstargets. Reflect on these practices and discuss the following inyour discussion post. Are these practices ethical? What are twotactics that a financial manager can use to manage earnings? Whatare the implications for cash flow and shareholder wealth? Usingthe financial balance sheet as displayed in the text provide anexample of how purchasing an asset or issuing stocks or bonds couldpotentially impact earnings targets.