"Cookie jar reserves" are often created by companies whenever their earnings are high to create reserves for future periods when earnings need to be "boosted" upward.

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Cookie jar reserves are a way for companies to smooth out their earnings by storing excess profits in reserve for future periods when they might not perform as well. This is often done to manipulate the appearance of the company's earnings and financial health, which can help to maintain investor confidence and support stock prices. However, this practice is controversial and may be subject to regulatory scrutiny.

"Cookie Jar Reserves" Are Often Created by Companies Whenever Their