One result of earnings management is:

a. it brings into question the quality of earnings
b. it uses a non-gaap financial measure to manipulate earnings
c. ebitda does not reflect gaap earnings
d. it improves shareholder returns over time

A, it brings into question the quality of earnings.

Explanation:

The quality of earning refers to the amount of income that is as a result of the activities of a company.

for example, if the profits posted by a company is very high as a result of taking decisions like improving sales or reducing the cost of production, it means the quality of earning of that company is high.

Quality of earnings is calculated by ratio  by dividing the net cash from operational activities by net income.

the formula, simply put is

Quality of earning ratio =       Net cash from operational activities

                                                           Net Income

i hope this helps.

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