xixi2022-04-11 20:53:27

9 A high-quality financial eport may reflectA earnings smoothing.B low earnings quality.C understatement of asset impairment.9 B is correct. High-quality financial eports offer useful information, mean-ing information that is relevant and faithfully represents actual performance.Although low earnings quality may not be desirable, if the reported earningsare representative of actual performance, they are consistent with high-qualityfinancial reporting. Highestquality financial eports reflect both high financialreporting quality and high earnings quality.为什么不选A？