Which of the following is not considered "earnings management? " multiple choice "earnings management" is done to project smoother earnings from year to year management emphasizes achieving long-term results to meet financial goals management uses "cookie-jar reserves each year" executives manipulate the earnings in order to match their predetermined target

Of the four types of discharge, firing a. results from an employee's poor performance⎯that is, from his or her failure to fulfill expectations.b. is for-cause dismissal⎯the result of employee theft, gross insubordination, release of proprietary information, and so on.c. usually refers to the temporary unemployment experienced by hourly employees and implies that they are "subject to recall."d. designates the permanent elimination of a job as a result of workforce reduction, plant closing, or departmental consolidation.