Examlex
Which of the following is a form of earnings management in which revenues and expenses are shifted between periods to reduce fluctuations in earnings?
Costing System
The method or system used by a company to evaluate and manage the costs associated with its business activities and to price its products or services.
Accounting Information System
A system, typically computer-based, for managing financial data and processes, enabling the collection, storage, management, and reporting of financial transactions.
Financial Accounting
The branch of accounting that deals with summarizing, analyzing, and reporting business transactions to external entities, including investors and regulators.
Management Accounting
A field of accounting focused on providing financial data and advice to company managers for decision-making purposes.
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