Earnings Management: Advanced Techniques

Course Overview:

This course provides an overview of advanced earnings management techniques and their ethical implications. This course addresses advanced methods such as financial engineering, tax planning, big bath accounting, accounting policy changes, and round-trip transactions. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations. 


Learning Objectives:

 Upon completion of this course, you will be able to:

• Identify financial engineering techniques in advanced earnings management
• Distinguish legitimate tax planning from earnings management strategies
• Determine the impact of big bath accounting on financial reporting
• Differentiate permissible changes in accounting policies from manipulative adjustments
• Recognize risks associated with round-trip transactions in earnings management