"Earnings management either ignores or does not consider the rights of the investors and creditors to receive accurate, reliable and transparent financial statements." This statement is from:
A) A virtue perspective
B) A utilitarian perspective
C) A rights perspective
D) A materiality perspective

Question

Quizplus · Accepted Answer

This statement is from a rights perspective because it emphasizes the right of investors and creditors to receive accurate and reliable financial statements. It suggests that earnings management might violate the rights of these stakeholders by distorting financial statements for the benefit of the company or its managers.

"Earnings Management Either Ignores or Does Not Consider the Rights