Examlex
Which of the following is not a management characteristic that increases pressure to commit fraudulent financial reporting?
Negative Effects
Adverse outcomes or impacts that result from an action, event, or policy.
Sunk Costs
Costs that have already been incurred and cannot be recovered, which should not affect future business decisions.
Capital Project
A long-term investment undertaken to build, add or improve on a capital asset such as buildings or infrastructure, with the expectation of enhancing value.
Sunk Costs
Costs that have already been incurred and cannot be recovered or refunded.
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