A Manager Electing to Adopt a Depreciation Method That Increases

question 25

Multiple Choice

A manager electing to adopt a depreciation method that increases income,but does not reflect the actual use of the asset,is consistent with:

• A) The efficiency perspective of Positive Accounting Theory
• B) The opportunistic perspective of Positive Accounting Theory
• C) Both the opportunity and the efficiency perspectives of Positive Accounting Theory
• D) Neither the opportunity nor the efficiency perspectives of Positive Accounting Theory

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Definitions:

Voluntary Participation

The principle that participants in research or activities choose to partake of their own free will, without coercion or undue influence.

Ethical Principle

Fundamental guidelines or rules that are adopted and followed by individuals or societies to determine what behaviors are considered right, wrong, good, or bad.

Anecdotal Evidence

Evidence based on personal accounts, observations, or stories, which may not be scientifically proven or reliable.

Reporting Biases

Distortions in reported information, often due to selective revelations or suppression of certain details, which can affect the reliability of data.