16-The field of study which deals with the mechanisms of restricting the consequences of the conflict of interest by the executives is referred to as A-Corporate govemance B-Corporate management C-Corporate risk management D-None of the above is correct 17- The matching principle in accounting is sometimes called: A- Expense recognition principle B-Revenue recognition principle C- Current value measures principle D-Fair value measures principle 18- The accounting principle that identifies which expenses to be allocated to a particular accounting period is: A- Revenue recognition principle B- Expense recognition principle C- Matching principle D- Both B & C are correct answers 19 The attempt to influence short term reported income is A-Eamings quality B- Physical capital maintenance C-Earnings management D- None of the provided answers is correct one 20- DeFond and Jiambalvo (1994) find that sample firms accelerate earnings prior to lending covenants, DeFond and Jiambalvo (1994) research is classified as A- Positive accounting theory B- Normative accounting theory C- Debt covenant theory D- Both A and C are correct answers