Websites that utilise separate versions of their site that are mobile friendly can often cause issues when identifying manipulative links and disavowing on a URL level.
Forums are an example of websites which often make use of standalone mobile versions of their websites. Whilst a link on the URL http://www.forum.com/board/post-thread.html may be disavowed the mobile version of this page can often be forgotten and is still viewed as an incoming (manipulative) link by Google
A complete mirror of the page http://www.forum.com/board/post-thread.html, complete with links, may be found within URLs similar to the following,
It is important to ensure that these URLs are also disavowed along with the original URL containing the manipulative link. If the domain has a whole is unlikely to ever hold any link equity value to the linked to webpage, then the entire domain can be disavowed to overcome this issue.