Schøler, Finn. “IT IS DEFINITELY UNETHICAL TO MANIPULATE FINANCIAL STATEMENTS, BUT MAYBE IT IS LESS UNETHICAL AND BETTER, THAN REAL MANIPULATION”. Journal of Accounting, Ethics & Public Policy, JAEPP, vol. 16, no. 4, Apr. 2023, p. 624, doi:10.60154/jaepp.2015.v16n4p624.