8 Elements of Thoughts and Reasoning. Category I. Points of View and Purpose of Thinking. Frame of reference, perspective orientation alone with goal detailed. Category II. Implications and Consequence and Assumptions. Presuppositions taking for granted. Category III.
Corporate Manipulation part 1. Corporate manipulation may be classified into two, the consumer manipulations and manipulating other corporations. Manipulating consumers is relatively easy if youâre a large corporation. You have dedicated staff, a lot of resources, and you know a lot more about what youâre doing than the typical consumer.
Another fraud involving financial statements is the deliberate manipulation of expenses. The Deloitte survey of AAER filings by the SEC shows that 12 percent involved expense manipulation and 8 percent manipulation of liabilities. An example of manipulating expenses is to capitalize normal operating expenses.