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Sallyrrr · 2024年04月30日

smoothing NI 算是real action的一种吗

NO.PZ2023081403000112

问题如下:

Q. When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:

选项:

A.non-compliant accounting. B.earnings management as a result of a real action. C.earnings management as a result of an accounting choice.

解释:

B is correct. Deferring R&D investments into the next reporting period is an example of earnings management by taking a real action.

1 个答案

王园圆_品职助教 · 2024年04月30日

同学你好,对啊

real action和accounting choice是相对应着来看的

real action是公司真的做了什么动作——这里B选项:延迟了R&D的开发,是真的公司会停下研发部门的工作,真的不继续进行实验的一种公司层面的实际行为

而accounting choice则是公司没有在公司层面做动作,只是让会计改改数字——譬如研发继续进行继续发生研发费用,但是记账的时候不计这笔费用支出,就属于accounting choice了

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