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Which of the Following Is NOT Considered "Earnings Management

Question 57

Multiple Choice

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


A) "Earnings management" is to project smoother earnings from year to year.
B) Managements emphasis on achieving long-term results to meet their financial goals.
C) A common practice of "earnings management" is to use "cookie-jar reserves."
D) The executives manipulate the earnings in order to match their predetermined target.

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