Which of the following is a form of earnings management in which revenues and expenses are shifted between periods to reduce fluctuations in earnings?
A)Fraudulent financial reporting
B)Expense smoothing
C)Income smoothing
D)Each of the above is correct.

Question

Quizplus · Accepted Answer

Income smoothing is a form of earnings management in which revenues and expenses are shifted between periods to reduce fluctuations in earnings. Fraudulent financial reporting refers to intentionally misrepresenting financial statements, while expense smoothing is not a recognized term for a specific form of earnings management.

Which of the Following Is a Form of Earnings Management