Article: HealthSouth rigged profits by $1.4 billion, SEC charges.

Byline: Andrew Countryman

It seems innocuous enough: getting together for a little family meeting to discuss how to fill a hole with some dirt.

But, the government alleged Wednesday, those terms masked a breathtaking corporate fraud: The "family" was members of HealthSouth Corp.'s accounting staff. The "hole" was the gap between HealthSouth's actual earnings in a particular quarter and Wall Street's estimates. And the "dirt" was earnings the staff would invent to eliminate the gap.

That's the basis of civil fraud charges filed by the Securities and Exchange Commission against HealthSouth, the nation's largest provider of outpatient surgery and ...

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