The item that is not a variant of earnings management under the opportunistic perspective is:

Question

Quizplus · Accepted Answer

Debt covenant, equity offerings, and fraud are all examples of earnings management under the opportunistic perspective as they involve manipulating financial statements to achieve desired outcomes. Signaling, on the other hand, is not considered a form of earnings management as it involves providing information to the market about a company's financial position rather than manipulating financial statements.

The Item That Is Not a Variant of Earnings Management