Talk About: -Pierre Bayle

question 7

Essay

Talk about:
-Pierre Bayle

---

Definitions:

Accounting Changes

Adjustments made to the accounting methods, estimates, or reporting entities of a firm, which must be disclosed to stakeholders to ensure transparency.

Discretionary Accruals

Accounting adjustments made by management's judgment, often to smooth out earnings or manipulate financial statements.

Increase Income

A financial objective focused on enhancing the amount of earnings generated by an individual or entity.

Managerial Strategies

Approaches and plans implemented by management to achieve organizational goals and improve company performance.