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Course Level :Basic
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Credits :1
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Pre-requisites :None
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Advance Preparation :None
In the world of corporate finance, what does it really mean to "manage earnings" effectively—and ethically?
Earnings management is a sophisticated practice that can shape a company’s financial story, helping it navigate economic pressures, meet stakeholder expectations, and enhance reported performance. When does earnings management cross from ethical optimization into deceptive manipulation? How can companies ensure they’re upholding integrity while presenting their best financial picture?
In this course, we’ll unpack advanced earnings management techniques and their ethical considerations, exploring each method's practical uses and potential pitfalls. Key strategies like financial engineering, tax planning, extensive bath accounting, and round-trip transactions will be covered, along with real-world examples to highlight how they impact a company’s transparency and market trust. By the end of this course, you’ll gain a thorough understanding of these advanced techniques and recognize the importance of ethical boundaries in financial reporting.Â
Key topics covered:
Join this CPE Course; it offers a unique opportunity to deepen your understanding of advanced earnings management techniques. It focuses on upholding the core values of credibility, reliability, and market confidence.
For more CPE Financial Reporting Courses, Click here.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Advisor, HP
Kelen is a recognized author and reviewer of CPE courses and has authored over 150 courses (370+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy". 
Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP in Doha, Qatar. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
2 Ratings
