List the techniques that management can use to improve a company's reported performance in the short run.

Management can improve reported earnings in the short-run by:
(a.)Changing accounting methods.
(b.)Adjusting expense estimates (e.g.,increasing estimated useful lives of fixed assets or reducing bad debt or warranty expense estimates).
(c.)Altering the timing of revenue or expense recognition (i.e.,shifting revenues or expenses from one period to the next).
(d.)Initiating business transactions that produce one-time gains or losses;e.g.,sell real estate.
(e.)Reducing/eliminating expenditures for advertising,R&D,etc.