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Basic Question 7 of 10

When earnings are largely comprised of accruals as opposed to cash flows, earnings will:

A. revert back to the normal level quicker.
B. revert back to the normal level slower.
C. fluctuate more than usual.

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I passed! I did not get a chance to tell you before the exam - but your site was excellent. I will definitely take it next year for Level II.
Tamara Schultz

Tamara Schultz

Learning Outcome Statements

describe the concept of sustainable (persistent) earnings;

describe indicators of earnings quality;

explain mean reversion in earnings and how the accruals component of earnings affects the speed of mean reversion;

CFA® 2025 Level II Curriculum, Volume 2, Module 14.