Answer:
B) Changing the percentage of receivables recorded as bad debt expense.
Step-by-step explanation:
The percentage of receivables method is used to derive the bad debt percentage that a business expects to experience. The technique is used to populate the allowance for doubtful accounts, which is a contra account that offsets the accounts receivable asset.
Earnings management is the use of accounting techniques to produce financial statements that present an overly positive view of a company's business activities and financial position