Question: 3 0 . In identifying the abnormal accruals, _ _ _ _ are regressed on factors such as the growth in credit sales and the

30. In identifying the abnormal accruals, ____ are regressed on factors such as the growth in credit
sales and the amount of depreciable assets and the residual of the regression would be
considered a proxy for ____.
A. normal accruals, total accruals
B. total accruals, abnormal accruals
C. abnormal accruals, total accruals
D. total accruals, normal accruals

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