财务会计理论(司可脱)PPT文件11_scott_im_ch11.pptVIP

Chapter 11 Earnings Management Earnings Management (EM) Definition Choice of accounting policies to achieve some specific manager objective Can Also Include Management of Real Variables RD, advertising, maintenance Timing of disposals Earnings Management Techniques Revenue Recognition Accounting Policy Change Timing of Adoption of New Standards Writeoffs, Asset Sales, Provisions Accruals (Discretionary) Direct Charges to Retained Earnings Patterns of EM Bath Income Minimization Income Maximization Income Smooth Reasons For EM Financial Reporting To meet investors’ earnings expectations To c