What Is the Major Difference Between Review Articles and Articles

question 72

Multiple Choice

What is the major difference between review articles and articles that report original empirical studies

• A) Review articles summarize findings from a large number of studies on a specific topic, whereas most empirical articles are more limited in scope. 
• B) Review articles are published in books while empirical articles are published in journals. 
• C) Review articles are used to evaluate new techniques, whereas empirical articles report new research results. 
• D) Review articles are reviewed by experts before they are published in the journal, unlike most empirical articles.

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Definitions:

Deferred Income Taxes

Tax liabilities that arise due to timing differences between the recognition of income and expenses in the financial statements and their recognition in the tax returns, deferred to future periods.

Life Insurance Proceeds

The amount of money paid out to the beneficiary of a life insurance policy upon the death of the insured or at the policy's maturity.

Deferred Tax Liability

An accounting term representing a tax obligation that a company owes but is allowed to pay at a future date.

Pretax Accounting Income

Income earned by a business before taxation has been deducted, as recorded in its financial accounts.