Each of the Following Is a Finding of a Survey

question 24

Multiple Choice

Each of the following is a finding of a survey of CFOs about their perceptions of earnings quality except:

• A) CFOs believe that earnings are high quality when they are sustainable and backed by actual cash flows
• B) CFOs believe that earnings are high quality when they make consistent reporting choices over time
• C) CFOs believe key elements of earnings quality are transparency and predictability
• D) CFOs estimate that income increasing and income decreasing devices to manage earnings show a 50:50 split

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Definitions:

External

In a business or organizational context, external refers to factors, influences, or resources that originate outside of the organization.

Kolb's Models

Theoretical frameworks by David Kolb that describe the experiential learning cycle, involving concrete experience, reflective observation, abstract conceptualization, and active experimentation.

Fleming's Models

Educational models describing different learning styles, typically including visual, auditory, reading/writing-preference, and kinesthetic modalities.

Learning Styles

Refers to the theory that individuals have preferential ways of absorbing, processing, and retaining information, including visual, auditory, reading/writing, and kinesthetic modes.