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Which of the Following Is NOT Considered "Earnings Management

Question 10

Multiple Choice

Which of the following is NOT considered "earnings management?"


A) "Earnings management" is done to project smoother earnings from year to year
B) Management emphasizes achieving long-term results to meet financial goals
C) Management uses "cookie-jar reserves each year"
D) Executives manipulate the earnings in order to match their predetermined target

Correct Answer:

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