Examlex
While EVA is considered an internal performance measure,MVA is considered to be an external performance measure.
Earnings Manipulation
A practice where managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead stakeholders about the underlying economic performance of a company or to influence contractual outcomes that depend on reported accounting numbers.
Managers
Individuals responsible for controlling or administering all or part of a company or similar organization, making decisions regarding its operations.
Multiple-Element Sales
Transactions that involve the sale of multiple products or services for a single price, requiring allocation of revenue among the different elements.
Revenue Recognition
The accounting rule that identifies the precise circumstances for recognizing or recording revenue.
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