class EarningsManagement:
    """
    Definition of Earnings Management:
Earnings management refers to the use of accounting techniques to produce financial statements that present an overly positive view of a company's financial performance.

Characteristics of Earnings Management:

Manipulation of Accounting Methods: Managers can use accounting methods to manipulate the timing of revenue recognition or expenses, which can distort financial results.
Window Dressing: Companies may engage in window dressing, which involves manipulating financial statements to create a more favorable impression of the company's financial performance.
Income Smoothing: Income smoothing is the practice of artificially adjusting the timing of revenues and expenses to create a more stable pattern of earnings over time.
Creative Expense Recognition: Companies may use creative expense recognition techniques, such as capitalizing expenses that should be recognized as expenses in the current period, to artificially boost earnings.
Aggressive Revenue Recognition: Aggressive revenue recognition involves recognizing revenue before it is earned or inflating the amount of revenue recognized in a given period.
    """
    def __init__(self, accounting_methods, window_dressing, income_smoothing, expense_recognition, revenue_recognition):
        self.accounting_methods = accounting_methods
        self.window_dressing = window_dressing
        self.income_smoothing = income_smoothing
        self.expense_recognition = expense_recognition
        self.revenue_recognition = revenue_recognition
    
    def describe(self):
        print("Earnings Management Characteristics:")
        print("1. Manipulation of Accounting Methods:", self.accounting_methods)
        print("2. Window Dressing:", self.window_dressing)
        print("3. Income Smoothing:", self.income_smoothing)
        print("4. Creative Expense Recognition:", self.expense_recognition)
        print("5. Aggressive Revenue Recognition:", self.revenue_recognition)
