One Definition of Earnings Management Is That It Occurs When

question 73

Multiple Choice

One definition of earnings management is that it occurs when managers use:

• A) judgment in financial reporting to alter financial reports to mislead stakeholder.
• B) an accounting method that is inconsistent with other industry members.
• C) more conservative accounting estimates than other companies.
• D) pro forma accounting results as opposed to GAAP results.

---

Definitions:

Minbar

In a mosque, the pulpit on which the imam stands.

Minaret

A distinctive feature of mosque architecture, a tower from which the faithful are called to worship.

Muezzin

The person appointed at a mosque to lead and recite the call to prayer (Adhan) for every event of prayer and worship in the mosque.

Abbasids

A dynasty that ruled the Islamic Caliphate from 750 to 1258, known for their cultural achievements and the establishment of Baghdad as their capital.