5-72. Overly-aggressive recognition of provisions or revenues and overvaluation of acquired in-process R&D in purchase acquisitions are
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5-72. Overly-aggressive recognition of provisions or revenues and overvaluation of acquired in-process R&D in purchase acquisitions are examples of which type of earnings management?
a. Conservative earnings management
b. Neutral earnings management
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Authors: Robert J. Rufus, Bill Hahn, Laura Savory Miller, William Hahn
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