【正文】 gs Management ?Instituting a hiring freeze, temporarily avoiding: Hiring expense Nonessential salary expense Benefit costs Top Problem Area ? Revenue accounting manipulation Side deals by salespeople that are undisclosed to accounting – allowances, deductions and credits. Shipments to distributors or intermediaries associated with great uncertainty of sale. Premature recording when right of return exists Payment contingencies tied to other events Invoices that are inconsistent with underlying transactions “ Managing the Bottom Line” Past Accounting Practices Merger and Acquisition Reserve Abuses ? Setting up reserves to cover future operating costs of an acquired pany ? Providing rich reserves that allow for future adjustments that favorably impact earnings ? Writingoff excessive “inprocess RD” to avoid future amortization charges “ Managing the Bottom Line” Past Accounting Practices Restructuring Reserve Abuses ? Providing general restr