One definition of earnings management is that it occurs when managers use

a. judgment in financial reporting to alter financial reports to mislead stakeholder.
b. an accounting method that is inconsistent with other industry members.
c. more conservative accounting estimates than other companies.
d. pro forma accounting results as opposed to GAAP results.


A

Business

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When a trademark has become representative of a broad type of products as opposed to being descriptive of a particular brand, the trademark has become ________ and the holder has lost the right to enforce the mark against competitors.

Fill in the blank(s) with the appropriate word(s).

Business

Ava has a cute little 7-year-old named Boyd. Boyd had a habit of being mean to his beloved cat, Dickie. Ava decided to remove Dickie from the room every time Boyd pulled his tail or did anything unpleasant to the cat. After a while, Boyd realized that in order to keep the cat in the room, he could not pull his tail or be unpleasant to Dickie. His behavior changed for the better. This is an example of ______.

A. positive punishment B. positive reinforcement C. negative punishment D. negative reinforcement

Business

Most of the ratios given a high significance rating by chartered financial analysts have a primary measure of profitability

Indicate whether the statement is true or false

Business

Which of the following job analysis methods can be used for most possible applications of job analysis because the behaviors in question are observable and measurable?

A. Structured questionnaire B. Job performance C. Interview D. Critical incidents

Business