Earnings Management
SKU: 06-285-01-CPE
Credit Hours: 2
CPE Category: Finance
Delivery Method: Video
Instructor: Jamie Pratt
Course Description:
This single video course defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management.
After completing the course you should be able to:
- Define earnings management.
- 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.
- Explain why earnings management is practiced.
- List and identify the popular strategies used by companies to practice earnings management.