Earnings Management: An Executive Perspective
1. What is Earnings Management? 2. Popular Earnings Management Techniques 3. Why Practice Earnings Management? 4. Ethical, Regulatory, and Legal Considerations 5. Research on Earnings Management 6. Quality of Earning 7. ?Cookie Jar Reserve? Techniques 8. ?Big Bath? Techniques 9. ?Big Bet? on the Future 10. ?Flushing? the Investment Portfolio Techniques 11. ?Throw out? a Problem Child 12. If You Don?t Like Your GAAP, Change it 13. Long-Term Asset Write-Off Methods 14. Sale/Leaseback Techniques 15. Above the Line Versus Below the Line 16. Early Retirement of Debt 17. ?Shrink the Ship? 18. Implementing Earnings Management and Managing Analyst?s Expectations