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Deliberately Recording Errors or Ignoring Mistakes in the Financial Statements

Question 10

Multiple Choice

Deliberately recording errors or ignoring mistakes in the financial statements under the assumption that their impact is not significant,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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