What management behavior does the term earnings management$$ describe?

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Part $1$

A$.$

Earnings management refers to the use of discretion that is afforded managers under the accounting standards to inappropriately manipulate earnings to meet certain goals.

B$.$

Earnings management refers to the use of discretion that is afforded managers under the accounting standards to inappropriately manipulate assets to meet certain goals.

C$.$

Earnings management refers to the accuracy that is used by managers under the accounting standards to appropriately state earnings which meet certain goals.

D$.$

None of the above are true statements.