Aggressive vs$.$ Conservative Questions: How should one manage the uncertainties associated with the accruals? What are the effects of revising Jim's estimate? What role do estimations play in accounting? What are the merits and downsides of a conservative management style? How does one manage accounts ethically? What effect would working with less creditworthy customers have on sales and accruals? How might Ms$.$ Pristine's new bonus structure affect Jenna's decision? What tradeoff exists between managing earnings and using real activities versis via accruals? In what way are they related? What is the role of incentives in earnings management?