问题如下:
If a particular accounting choice is considered aggressive in nature, then the financial performance for the current period would most likely:
选项:
A.be neutral.
B.exhibit an upward bias.
C.exhibit a downward bias.
解释:
B is correct.
Aggressive accounting choices aim to enhance the company’s reported performance by inflating the amount of revenues, earnings, and/or operating cash flow reported in the period. Consequently, the financial performance for the current period would most likely exhibit an upward bias.
什么是upward bias,什么是downward bias?