As one of the sources of accounting distortions, the intentional overstatement of an accrued restructuring charge is often referred to as a practice of:
A)earnings management.
B)capital adjustment.
C)asset management.
D)risk management.

Question

Quizplus · Accepted Answer

Intentional overstatement of an accrued restructuring charge is a type of earnings management, which refers to the manipulation of financial statements to present a more positive view of a company's financial performance or position.

As One of the Sources of Accounting Distortions, the Intentional