class AccountingManipulation:
    """
 he term "Manipulation of Accounting Methods" refers to the practice of intentionally changing accounting methods to alter the presentation of financial information in a company's financial statements. This manipulation can involve adjusting the timing or recognition of revenues, expenses, assets, or liabilities, in order to improve the appearance of a company's financial performance.

Some of the key features of Manipulation of Accounting Methods include:

Intent: The manipulation is intentional and is done with the goal of presenting a more favorable financial picture of the company.
Complexity: The manipulation often involves complex accounting practices that are difficult for non-experts to understand.
Timing: The manipulation is typically done at the end of a reporting period, such as the end of a fiscal year, in order to impact the financial statements that will be presented to stakeholders.
Consistency: The manipulation often involves changing accounting methods that have been consistently applied in the past, in order to create a significant change in financial results.
Concealment: The manipulation is often done in a way that is not immediately apparent to external stakeholders, such as through the use of complex accounting language or by burying the changes in footnotes or other disclosures.   
    """
    def __init__(self, intent, complexity, timing, consistency, concealment):
        self.intent = intent
        self.complexity = complexity
        self.timing = timing
        self.consistency = consistency
        self.concealment = concealment
