Examlex
________ can increase the power of norms.
Realized Gains
Profits that result from selling an asset at a higher price than its cost.
Other Comprehensive Income
Earnings that are not part of net income, consisting of items such as unrealized gains and losses on certain investments.
Retained Earnings
The portion of net income that is retained by the corporation instead of being paid out as dividends to shareholders.
Earnings Management
The practice of using accounting techniques to produce financial reports that may paint an overly positive picture of a company's business activities and financial position.
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