• More flexible product return policies; 
• Change assumptions determining valuations/reserves; 
• Extend monthly reporting period; 
• Backdate a contract; and 
• Book revenues earlier than they should be. 

This is the worldwide average. Some individual countries scored higher, such as Malaysia at 80 percent, while others scored lower, like Brazil at 4 percent. The U.S. is slightly lower than average, with 32 percent feeling such actions are justified to meet financial targets. 

A smaller proportion are okay with even more egregious acts: 16 percent of finace team members below the CFO would make a cash payment to win or retain business, and 7 percent would misstate financial performance.