17- the definition of earnings management as being fraudulent is

1. The Black one
2. The white one
3. 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.