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1. First explain Kant’s views about lying. Your explanation should include a discussion of the categorical imperative and the universalizability test. 2. Next explain the “big bath” and the basic idea behind earnings management in your own words. 3. Then explain how you think Kant would evaluate the big bath and similar earnings management techniques. Be sure to refer to the categorical imperative and the universalizability test. 4. Finally, give your own view about the moral acceptability of earnings management. Be sure to explain why you think this way. If you disagree with Kant, be sure to explain why you think his view is wrong. If you agree with Kant, explain whether you agree for the same or different reasons