题目
题目

BU.210.650.51.FA25 Final Exam- Requires Respondus LockDown Browser

单项选择题

Which of the following is least likely to be a motivation for managers to engage in accrual earnings management tactics?

选项
A.To create optimal manager compensation payments.
B.To create an optimal measure of cash for display on both the balance sheet and the income statement.
C.To ensure job security for senior management.
D.To manage reported earnings in order to meet analysts’ earnings forecasts.
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标准答案
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思路分析
When evaluating why managers might engage in accrual earnings management, it's helpful to consider how each motivation relates to manipulating reported earnings rather than other outcomes. Option 1: 'To create optimal manager compensation payments.' This is a plausible motive because many compensation schemes are tied to reported earnings or performance metrics. Mana......Login to view full explanation

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