问题如下:
Which of the following is most likely one of motivated to manage understate net income:
选项:
A. negotiate favorable labor union contracts.
B. receive higher incentive.
C. remain in compliance with debt covenants.
解释:
Answer is A, firms are motivated to mange understate net income because obtain trade relief, negotiate favorable repayment term from creditors and negotiate favorable labor union contracts.
老师,请问这个考点在哪里,我貌似没有看见