In Surveys of Managers, Which Technique to Manage Earnings Was

question 44

Multiple Choice

In surveys of managers, which technique to manage earnings was considered most acceptable?

• A) Changing inventory valuation in order to influence earnings
• B) Accounting manipulation
• C) Manipulating operating decisions
• D) Establishing cookie jar reserves

---

Definitions:

Decision Making

The action or process of identifying a strategy to resolve problems.

Risk-taking Propensity

The tendency of an individual or organization to engage in behaviors that have the potential for both significant reward and significant risk.

Legal Rights

Privileges or entitlements granted by law to individuals or entities, protecting their interests and enforcing duties.

Ethnicity

A category of people who identify with each other based on shared attributes such as cultural, national, tribal, religious, linguistic, or ancestral heritage.