题目
题目

MSB-250-300-002 Topic 2 Quiz

单项选择题

Which of the following is not one of the ways that firms can manipulate their earnings?

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标准答案
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思路分析
The question asks which option is not a way for firms to manipulate their earnings, but the provided data lacks the list of answer choices to compare. What we do have is the claimed correct answer: "hiring more sales force." In general, manipulating earnings refers to intentional actions aimed at presenting a healthier or different financial picture than the......Login to view full explanation

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类似问题

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

Suppose you are a long-term investor in a stock. Management outperforms analysts' earnings expectations quarter after quarter. Which of these tactics seriously harms your interests? I.    Accrual earnings management (e.g., decreasing bad debt reserves to boost earnings) II.    Management tries to bias down analysts’ estimates with gloomy forecasts III.    Real earnings management (e.g., cut advertising expenses to boost earnings)

Question4 ABC Ltd has a debt covenant in place requiring that its return on assets (ROA) ratio must always be at least 10%. The covenant defines return on assets as net profit before tax, divided by total tangible assets. At year-end before finalising the trial balance, and before taking any of the actions proposed below, ABC's net profit before tax is $1,100,000 and the total tangible assets are $12,000,000 and so the ROA is less than the required 10 %. According to positive accounting theory, ABC Ltd which of these actions is the company most likely to take? Increase Allowance for Doubtful Debts by $900,000. In the current year, the company’s share portfolio increased in fair value by $900,000. Classify this share portfolio as fair value through P&L In the current year, the company’s share portfolio increased in fair value by $900,000. The company had made an irrevocable election to classify this share portfolio as fair value through OCI. Shorten the useful life of Property Plant & Equipment to increase depreciation by $900,000. Do not impair intangible assets by $900,000. ResetMaximum marks: 1 Flag question undefined

Question1 ABC Ltd has a debt covenant in place requiring that its return on assets (ROA) ratio must always be at least 10%. The covenant defines return on assets as net profit before tax, divided by total tangible assets. At year-end before finalising the trial balance, and before taking any of the actions proposed below, ABC's net profit before tax is $1,100,000 and the total tangible assets are $12,000,000 and so the ROA is less than the required 10 %. According to positive accounting theory, ABC Ltd which of these actions is the company most likely to take? Shorten the useful life of Property Plant & Equipment to increase depreciation by $900,000. In the current year, the company’s share portfolio increased in fair value by $900,000. Classify this share portfolio as fair value through P&L Increase Allowance for Doubtful Debts by $900,000. In the current year, the company’s share portfolio increased in fair value by $900,000. The company had made an irrevocable election to classify this share portfolio as fair value through OCI. Do not impair intangible assets by $900,000. ResetMaximum marks: 1 Flag question undefined

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