The "Cookie Jar Reserves" Earnings Management Technique Involves ________

Multiple Choice

The "cookie jar reserves" earnings management technique involves ________.

A) increasing earnings in the current period in anticipation of significant future decreases
B) decreasing losses in the current period to allow the firm to show increased net income in the future
C) increasing earnings so as to increase managers' compensation
D) increasing losses in the current period to allow the firm to show increased net income in the future