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Which of the following is a privacy issue?
Discretionary Accruals
Accounting adjustments that management can influence, often used to smooth out earnings or manipulate financial results.
Debt Covenants
Restrictions lenders put on borrowing agreements to preserve their interests by restricting certain actions of the borrower.
Accounting Changes
Modifications in an entity's accounting principles, estimations, or reporting entity that necessitate restatements or disclosures in financial statements to reflect these changes accurately.
Fixed Charge Coverage
A financial ratio that measures a company's ability to cover its fixed charges, such as interest and lease expenses, with its earnings before interest, taxes, depreciation, and amortization (EBITDA).
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