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Earnings Management
$39.95$39.95
Earnings Management
This course is the final course in the 8 - course series on financial reporting and analysis offered by PRATTedu. In this single video course, Professor Pratt first defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management. He illustrates each form, provides a number of examples, discusses whether they are app ropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced. The video concludes with a thorough discussion of wh y earnings management is practiced and common strategies used by companies. Throughout the video real - world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others
Learning Objectives:
Upon successful completion of this course, participants will be able to:
This course is the final course in the 8 - course series on financial reporting and analysis offered by PRATTedu. In this single video course, Professor Pratt first defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management. He illustrates each form, provides a number of examples, discusses whether they are app ropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced. The video concludes with a thorough discussion of wh y earnings management is practiced and common strategies used by companies. Throughout the video real - world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others
Learning Objectives:
Upon successful completion of this course, participants will 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.
Course Number:
JP08
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Jamie Pratt
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
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