Question 5 Not yet answered Earnings management is often defined as the planned timing of revenues, expenses, gains and losses to smooth out bumps in earnings. Which one of the following is not necessarily an example of earnings management technique? Marked out of 0.5 P Flag question O A. changing accounting policies B. use of cookie jar reserves O C. aggressive in the timing of the recognition of sales D. seek an event that can be characterized as one-time event and "overload" the expenses attributable to that event