Accounting Standards a Trust Perspective O REMMS push the lines as hard as possible; Q Executives will abuse accounting numbers given that these numbers are essential in their performance evaluation n Incentive to manage and manipulate earnings. Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity8 Accounting Standards: a Trust Perspective ⧫REMMs push the lines as hard as possible; ⧫Executives will abuse accounting numbers given that these numbers are essential in their performance evaluation;  Incentive to manage and manipulate earnings