Analyzing Profitability Measuring Income--Incentives for Disclosure Reality: O Each of us possess opinions-we see the world from different perspectives 2 Managers bring strong views to the table 3 Managers feel pressures of com petition and society 4 Directors expect results s Shareholders concentrate on the bottom line 6 Creditors want safeguards o Financial analysts dislike surprises 8 Accounting preparers and auditors demand acceptable practicesAnalyzing Profitability Measuring Income--Incentives for Disclosure Reality:  Each of us possess opinions--we see the world from different perspectives  Managers bring strong views to the table  Managers feel pressuresof competition and society  Directors expectresults  Shareholders concentrate on the bottom line  Creditors want safeguards  Financial analysts dislike surprises  Accounting preparers and auditorsdemand acceptable practices