Which of the following author(s) link earnings management to choices made in determining earnings that may comprise aggressive, but acceptable, accounting estimates and judgments, as compared to fraudulent practices that are clearly intended to deceive others?
A) Dechow and Skinner
B) Healy and Wahlen
C) Schipper
D) Thomas
E) McKee

Question

Quizplus · Accepted Answer

Dechow and Skinner have extensively researched and written on earnings management and distinguish between acceptable accounting estimates and deliberate fraudulent practices.

Which of the Following Author(s) Link Earnings Management to Choices