Which of the Following Is NOT Considered "Earnings Management

question 33

Multiple Choice

Which of the following is NOT considered "earnings management"?

• A) "Earnings management" is done to project smoother earnings from year to year.
• B) Management emphasizes achieving long-term results to meet financial goals.
• C) A Management uses "cookie-jar reserves each year."
• D) The executives manipulate the earnings in order to match their predetermined target.

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Uniform

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