In a speech titled "A QT Report Card for High Quality Financial Reporting." at the Critical Issues in Accounting Forum program sponsored by Wake Forest University, Lynn Turner, former chief accountant of the SEC. made the following analogy to describe representational faithfulness:

A map's representational faithfulness may be determined by how well the map describes the coastline. In the same way, a financial statement's representational faithfulness may be evaluated by how well it represents the economic resources and obligations of the company, and by how well the transactions and events that change those resources and obligations are described.

If a company purposefully understates an estimated allowance for sales returns to inflate revenue in the current year, how does this accounting influence the representational faithfulness and quality of financial information?