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Which of the following is NOT considered earnings management? a. Earnings management is done to project smoother earnings from year to year? b. Management emphasizes

Which of the following is NOT considered earnings management?

a. Earnings management is done to project smoother earnings from year to year?

b. Management emphasizes achieving long-term results to meet financial goals

C. Management uses cookie-jar reserves each year

D. Executives manipulate the earnings in order to match their predetermined target

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