Each of the following is a motivation to engage in earnings management except ________.
A) beat benchmarks
B) avoid reporting a loss
C) separate other comprehensive income from net income
D) present a smooth, upwards trend in earnings

Question

Quizplus · Accepted Answer

Separating other comprehensive income from net income is a standard accounting practice, not a motivation for earnings management.

Each of the Following Is a Motivation to Engage in Earnings