HuangJingDe2022-04-02 17:30:31
HuangJingDeIf a particular accounting choice is considered aggressive in nature, then the financial performance for the reporting period would most likely exhibit an upward bias. 老师好，请问什么是upward bias？ downward bias
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Sinny2022-04-02 20:28:26
Sinny同学你好，upward bias就是会倾向于将这个账户向上调高，也就是高估这个账户的价值
downward bias指的是将这个账户向下调低，低估该账户的价值
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