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ACCOUNTING PAPER – QUESTIONS

10 -11 pages about this questions.

1. Discuss the following topics on earnings managements:

a. What are earnings managements?

b. What are the motivations for earnings managements?

c. How to manipulate accounting information?

d. What are economic consequences of earnings managements?

e. How to detect earnings managements?

f. If necessary, how to prevent earnings managements?

2. Discuss the following topics on the quality of accounting information.

a. Define the quality of accounting information.

b. How to measure the quality of accounting information.

c. How to consider the accounting information quality for investment decisions

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