When a business committed accounting fraud, there are excessive pressure being applied to the management. Name some examples of such excessive pressure from.

• The need to achieve the targeted profitability or trend-level expectations of investment analysts, institutional investors, significant creditors or other external parties
• Need to obtain additional debt or equity financing to stay competitive
• Marginal ability to meet exchange listing requirements or debt repayment or other debt covenant requirements
• Perceived or real adverse effects of reporting poor financial results on significant pending transactions such as business combinations or contract awards.

{ see article on aggressive accounting for revenue or aggressive revenue recognition }