... 26, 19 98, p R3 Ibid., January 26, 19 95, p A4 16 Financial Numbers Game 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Ibid., May 7, 19 97, p A4 Ibid., March 21, 2000, p B1 Ibid., October 21, 19 98, ... this financial numbers game The Financial Numbers Game: Detecting Creative Accounting Practices was written, first and foremost, to help readers of financial statements avoid being misled by financial ... Playing the finan2 Financial Numbers Game Exhibit 1. 1 Common Labels for the Financial Numbers Game Definitiona Label Aggressive accounting Earnings management Income smoothing Fraudulent financial...