Which of the Following Earnings Management Techniques Is Frequently Associated

Multiple Choice

Which of the following earnings management techniques is frequently associated with start-up companies?

A) Recording immaterial adjustments that cause earnings to meet analysts' expectations.
B) Recording extremely high warranty expense when earnings are high.
C) Recognizing revenue when a contract is signed and before goods are delivered or services are provided.
D) Expensing purchased in-process research and development.