16 earnings management a. Is illegal b. Is considered to always be harmful to shareholders c. Has a range of meaning, d- none of the above answers is correct answer 17- the definition of earnings management as being fraudulent is a- The Black one b- The white one C. The gray one d- none of the above answers is correct answer 18- Lessens the annual fluctuations in earnings by transferring earnings from higher performance periods to the lower performance periods is: a sustainability accounting b-human capital accounting c-income smoothing d-none of the above answers is correct answer 19 The three parts of the triple bottom line are: a. Financial, Economic and Government b. Economic, Environmental and Social, c. Economic, Stakeholder and Employee d. Financial, Customer and Government 20-Which of the following is NOT considered a stakeholder with potential interests in corporate governance? a. Banks b. Government c. Media d. None of the above, ie. They are all potential interested in corporate sustainability