gp Styles Editing 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 period' is: A) Income smoothing B) Quality of earnings. C) Big bath, D) Faithfull representation. 3- The concept that is related to how closely current eamings 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 USI Paragraph Styles E 5- The corporate governance model that gives priority to stockholders value is: A) The global Model B) The Anglo-Saxon Model, C) The European Model D) The Jordanian Model 6- The European corporate governance model is also known as: A) The Anglo-Saxon Model B) The German-Japanese Model, C) The global Model D) The Jordanian Model 7- The corporate governance model that considers the interests of wide range of stakeholders. is: A) The global Model B) The Anglo-Saxon Model. C) The European Model. D) The Jordanian Model 8- Approaches to corporate governance include: A) Rule-based approach B) Principles-based approach C) Both A and B are correct answers D) None of the above answers is correct one Mash that racikacice neactices that are Paragraph Styles Editing 9- The corporate govemance approach that prescribes precise practices that are required or recommended to ensure good corporate governance, is: A) Rule-based approach B) Principles-based approach C) Both A and B are correct answers D) None of the above answers is correct one 10-The corporate governance approach that identifies general rules and allows the managers to consider situational practices, is: A) Rule-based approach B) Principles-based approach C) Both A and B are correct answers D) None of the above answers is correct ones 11-the annual report of a corporation comprises: a-compulsory-disclosed information b-voluntarily-disclosed information c-a and b d-none of the above answers is correct answer 12- in order to report activities assumed to be relevant but not required by the accounting standards, the management could use the...... a-mandatory disclosure b-compulsory disclosure - Voluntary disclosure d- none of the above answers is correct answer is. Paragraph Style: Editing 14-According to the 'Anglo-Saxon' model whose interest should be the focus of corporate governance? a. Employees b. Shareholders c. Community d. Environment 15- the element of corporate governance that ensure that the stakeholders are being provided with adequate information is: a-risk management b-board of director characteristics c-transparency and accountability d-none of the above answers is correct answer 16-earnings management a. Is illegal b. Is considered to always be harmful to shareholders c. Has a range of meaning. d-none of the above answers is correct answer 17-the definition of earnings management as being fraudulent is 2- The Black one b. The white one - The gray one d-none of the above answers is correct answer Styles Stled- Styles 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 US
