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The One-Time Overstatement of Restructuring Charges to Reduce Assets,which Reduces

Question 36

Multiple Choice

The one-time overstatement of restructuring charges to reduce assets,which reduces future expenses,is the definition of which of the following earnings management techniques?


A) Taking a bath
B) Creative acquisition accounting
C) Creasing "cookie jar" reserves
D) Abusing the materiality concept

Correct Answer:

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