This course defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management.
Learning Objectives
- Discover and define earnings management.
- Explore and differentiate between real earnings management and accruals earnings management.
- Identify the four general areas where accruals earnings management is practiced and be able to recognize examples of each.
- Explore and explain why earnings management is practiced.
- Identify and list and identify the popular strategies used by companies to practice earnings management.
Last updated/reviewed: March 26, 2024
Included In Certifications
This course is included in the following Certification Programs:
9 CoursesFinancial Reporting and Analysis Certification
- Introduction to the Financial Statements and the Environment of Financial Reporting
- Preparing Financial Statements
- Reading and Analyzing Financial Statements
- Time Value of Money - Concepts and Applications
- Classification, Debt and Equity
- Current Assets and Asset Valuation
- Equity Investments and Long-lived Assets
- Earnings Management
- Ethics and Earnings Management
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Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Jamie PrattSME