Discuss why this could be an area at risk for earnings management

TWO SEPARATE PARTS. two discussions

one: Any time management makes an estimate, there is the risk of earnings management or fraud. Accounting for bad debts requires management to make an estimate on the future collectability of receivables. Discuss why this could be an area at risk for earnings management. 200-400 words

two: Choose a publicly traded company and find its annual report (10K) on www.sec.gov (Links to an external site.). Scroll down to the area called “Filings and Forms” and click on “Search for Company files” and then click on “Company or fund name. . .” It’s probably the easiest to search by the company’s ticker symbol, but you can also use the company’s name. Once you find the company, then find its most recent 10K report. Open the massive report and scroll through the index to find the MD&A ( earnings management) section. Sometimes you won’t find much information in this section but you will note some management discussion around this area–you can use that, too. In your post, provide the name of the company you chose and describe something interesting you found in the MD&A. Again, do not duplicate firms, please.