Investing Guidelines: Financial Tenets 119As we have learned of one accounting scandal after another, it has
become even more critical for investors to delve into these f inancial
areas. There is no guarantee that through this effort you will fully un-
cover the truth, but you will have much greater chance of spotting
phony numbers than if you do nothing. As Buffett remarks, “Managers
that always promise to ‘make the numbers’ will at some point make up
the numbers.”^10 Your goal is to begin to learn to tell the difference.