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- Earnings quality B- Physical capital maintenance C- Earnings management D- None of the provided answers is correct one 20- DeFond and Jiambalvo (1994) find wwwwwwwwwwwwwwwwm m 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 ||