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For each of the following factors, determine if the given change or level of tha

ID: 2402156 • Letter: F

Question

For each of the following factors, determine if the given change or level of that factor would lead an analyst to believe that managers of a firm are more or less likely to engage in earnings manipulation:

?

Earnings Manipulation

?

More likely/less likely

-------------------------------------

1. Days Sales in Receivable Index increases

?

2. Gross Margin Index decreases below 1

?

3. Asset Quality Index increases

?

4. Depreciation Index decreases to below 1

?

5. Leverage Index increases

?

Earnings Manipulation

?

More likely/less likely

-------------------------------------

1. Days Sales in Receivable Index increases

?

2. Gross Margin Index decreases below 1

?

3. Asset Quality Index increases

?

4. Depreciation Index decreases to below 1

?

5. Leverage Index increases

Explanation / Answer

?

1. Days Sales in Receivable Index increases

?More likely

2. Gross Margin Index decreases below 1

?Less likely

3. Asset Quality Index increases

?More likely

4. Depreciation Index decreases to below 1

?Less likely

5. Leverage Index increases -

More likely

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