Examlex
Which of the following earnings management techniques were not used in the Lucent Technologies, Inc.'s case?
Shareholders' Equity
The residual interest in the assets of an entity after deducting liabilities, reflecting ownership value.
Net Income
The total profit of a company after all expenses and taxes have been subtracted from total revenue.
Return on Common
A measure of the profitability relative to shareholders' equity, specifically for common stockholders.
Policy Decisions
Major choices or judgments made by a business, government, or other organization that establish principles or courses of action.
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