financial reporting quality 教材上的一个题 reporting, financial, 课后习题, quality

amy21mys

"Which of the following will most likely result in lower financial reporting quality?"
为什么不是"Engaging in fraudulent financial reporting"，
而是"Selecting alternatives within accepted accounting principles that distort results to achieve a desired outcome."

我这部分没怎么看，感觉课后题和notes上面的重点差的很多。求人指点！多谢~

童老师

Engaging in fraudulent financial reporting是

参与欺诈性财务报告的意思，这样就不单单是降低财务报告的质量了，而是一种欺诈行为了。