This course provides an overview of earnings managementtechniques and their ethical implications. This course covers basics like revenue recognitiontiming, expense manipulation, provisionadjustments, income smoothing, and cost-cutting. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify methods of revenue recognition timing used in earnings management
Recognize examples of expense manipulation techniques
Recognize the impact of asset valuation adjustments on reported financial performance
Differentiate between income smoothing and cost-cutting strategies
Major Topics
Earnings Management: Foundation Techniques
Revenue Recognition Timing
Expense Manipulation
Misclassifying Expenses
Income Smoothing
Cost-Cutting Timing
