Which of the Following Is NOT Considered "Earnings Management

question 57

Multiple Choice

Which of the following is NOT considered "earnings management"?

• A)"Earnings management" is to project smoother earnings from year to year.
• B)Managements emphasis on achieving long-term results to meet their financial goals.
• C)A common practice of "earnings management" is to use "cookie-jar reserves."
• D)The executives manipulate the earnings in order to match their predetermined target.

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Definitions:

Cyclohexanecarboxylic Acid

A carboxylic acid that features a cyclohexane ring attached to a carboxyl (-COOH) group.

Organic Product

A naturally occurring material or product derived from living organisms, often referring to compounds containing carbon.

Major Organic

Referring to the primary organic compound formed in the largest quantity in an organic reaction.

Organic Product

A compound primarily composed of carbon and hydrogen, which may also contain elements like oxygen, nitrogen, sulfur, and phosphorus, synthesized by a living organism or through chemical reactions involving organic precursors.