19- The attempt to influence short term reported income is A-Eamings quality B-Physical capital maintenance C-Eamings 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 Care conect answers