Which of the Following Is Not a Typical Form of Earnings

question 2

Multiple Choice

Which of the following is not a typical form of earnings management?

• A)Changing accounting estimates
• B)Offsetting one-time gains and losses
• C)Changing accounting principles
• D)Changing auditors

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Definitions:

Adjustment

The process of adapting or becoming accustomed to new conditions or environments.

Allport

Refers to Gordon Allport, a psychologist known for his theory of personality that emphasizes the uniqueness of the individual and the concept of personal traits.

Internal

Pertains to something situated on the inside, occurring within an individual's mind or internalizing within the entity it refers to.

External

Originating from or situated outside the self or the subject under consideration; refers to influences or factors that are not inherent.