Which of the following is not a factor in producing earnings forecasts?

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter1: The Demand For And Supply Of Financial Accounting Information
Section: Chapter Questions
Problem 23GI
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Which of the following is not a factor in producing earnings forecasts

a) Estimating the level of dividends
b) Separation of recurring and nonrecurring components
c) Recognizing potential earnings management
d) Recognizing potential income smoothing
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