Examlex
P + 77 = 101; P equals:
Earnings Management
The practice of using accounting techniques to produce financial reports that present an overly positive view of a company's business activities and financial position.
Manipulate Earnings
The act of altering financial statements through aggressive accounting practices or outright fraud to present a more favorable view of a company's finances.
Consensus Estimate
The average estimate for a company's future earnings per share or other financial metrics, derived from the forecasts of analysts covering the stock.
Academic Studies
Systematic investigations into a particular subject, field, or issue, often conducted in educational settings to advance knowledge.
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