Please answer the following question: Do you believe that the management of a public company (1.e. listed firm on a stock exchange) is able to manage the firm's earnings and overstate its financial performance through the change of accounting estimates related to the depreciation policy? Explain your answer and provide examples of a hypothetical and/or a real firm that engaged in such accounting practices. Please also provide a brief discussion of the reasons that may explain the behavior and the accounting choices of the firm's top management in the above described context. (Word Limit 500 words)