In the investing world, there's a concept known as cookie jar accounting. This is for all intents and purposes a friendly way of saying legal financial manipulation. Cookie jar accounting is not illegal, but it can be a troubling indicator if it's done chronically, and even in a singular instance it can indicate a potentially significant detriment to future cash flows and earnings. To that end, the intention of this post is not to take a positive or negative position on companies that employ cookie jar accounting or other earnings management tactics, but instead to educate and inform on …