Font Paragraph Styles 1- Moderating year-to-year fluctuations in income by shifting earnings from peak years to less successful periods' is: A) Income smoothing, B) Quality of earnings. C) Relevance. D) Faithfull representation, 2- Management attempt to bring forward or even overstate expenses in the same periodis: A) Income smoothing B) Quality of earnings. C) Big bath. D) Faithfull representation 3- The concept that is related to how closely current earnings are aligned with future earnings, is: A) Income smoothing. B) Quality of earnings. C) Big bath D) Faithfull representation. 4- The theory that is often used to understand that managers, as agents, are likely to act in their own interest, is: A) Agency theory. B) Economic theory. C) Financial theory. D) Administration theory ited States