A company is experiencing a period of strong financial performance. In order to increase the likelihood of

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A company is experiencing a period of strong financial performance. In order to increase the likelihood of exceeding analysts’ earnings forecasts in the next reporting period, the company would most likely undertake accounting choices that:

A. inflate reported revenue in the current period.

B. delay expense recognition in the current period.

C. accelerate expense recognition in the current period.

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International Financial Statement Analysis CFA Institute Investment Series

ISBN: 9780470287668

1st Edition

Authors: Thomas R. Robinson, Hennie Van Greuning CFA, Elaine Henry, Michael A. Broihahn, Sir David Tweedie

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