consider the following accounting changes:

• a decrease in the estimated life of depreciable assets
• a decrease in doubtful debts as a percentage of gross receivables
• recognition of revenue from gold mining from when it was extracted rather than when gold is delivered
• capitalization of a higher proportion of interest to acquire property , plant and equipment

a. if management reports truthfully, what economic events are likely to promp the above accounting changes?

b. if potential earnings management had taken place , how would the above accounting changes impact the financial statements?