Which of the Following Items of the Earnings Management Continuum

question 56

Multiple Choice

Which of the following items of the earnings management continuum is in the correct order?

• A) strategic matching, change in methods or estimates with full disclosure, change in methods or estimates with little or no disclosures, non-GAAP accounting, fictitious transactions
• B) strategic matching, change in methods or estimates with little of no disclosure, fictitious transactions, change in methods or estimates with full disclosure, non-GAAP accounting
• C) non-GAAP accounting, change in methods or estimates with little or no disclosure, strategic matching, fictitious transactions, change in methods or estimates with full disclosure
• D) change in methods or estimates with full disclosure, non-GAAP accounting, fictitious transactions, strategic matching, change in methods or estimates with little or no disclosure

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Definitions:

Negotiable Instrument

A written document guaranteeing the payment of a specific amount of money, either on-demand or at a set time, with the payee’s name either mentioned or left blank.

Separate Agreement

An individual contract related to, but distinct from, another contract, often detailing specific aspects or obligations not covered in the primary agreement.

Incomplete Instrument

A legal document or financial instrument that is missing essential information or signatures.

Negotiable

A term referring to a document or instrument that is transferable from one person to another in a form that is legally effective for the transfer.