Recognizing revenue that belongs in future accounting periods is the type of manipulation where management maximizes its earnings to meet analysts' expectations.

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Recognizing revenue that belongs in future accounting periods is a form of earnings management where management tries to increase its earnings in the current accounting period to meet or exceed analysts' expectations. This is achieved by manipulating the timing of revenue recognition, which can result in overstating earnings in the current period and understating earnings in future periods.

Recognizing Revenue That Belongs in Future Accounting Periods Is the Type