You have just received your MBA and for the past year and a half, you have worked as a financial accountant for a company that is conducting talks about a proposed merger with another firm. A director of the company approaches you to enlist your support in “polishing the company’s image” for the upcoming merger talks. She asks for “some terrific forecasts of industry growth and market share” to give her “some leverage” in the talk. She says, “Be a good team player and do what I say, and it will all work out for the best.” You are not naive. You know that the figures you choose as the basis for the forecasts and the approach and techniques you employ can influence the results. On the one hand, you could massage the data to paint a fairly rosy picture of the company’s future. On the other hand, you could analyze the data to show pitfalls ahead and the prospects of rough going. While accounting standards exist for all accountants, the interpretation of how those standards apply varies. The rules applying to the numbers a person brings to the table in merger talks seem to give you substantial leeway. You like the job and the company. You have formed many close ties with the people involved, including the director, who is a role model for you. What should you do?