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Earnings Management: Foundation Techniques

  • CPA/CFF
  • CFE
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • CVA
  • CFA
  • IAP
  • QIAL
  • CIPM
  • CBA/MCBA
  • FPAC
  • IA LPA
  • ME LPA
  • DE LPA
Earnings Management

Free (Only Today)

1 Credit

Subject Area

Accounting
  • Course Description
  • Course Qualification
  • Author
  • FAQ

Course Description

Course Description

Earnings management refers to the strategic manipulation of financial information by companies to present a desired financial picture, often to meet investor expectations, achieve specific financial targets, or influence stock prices.   

This CPE course provides an overview of earnings management techniques and their ethical implications. It covers basics like revenue recognition timing, expense manipulation, provision adjustments, income smoothing, and cost-cutting. Throughout the course, the ethical considerations inherent in these techniques are addressed through a series of example situations.  In this CPE Course, we will discuss techniques judiciously and within ethical boundaries. When used appropriately, these techniques can help companies manage financial performance, respond to economic challenges, and maintain stability.

Key topics covered:

  • Revenue Recognition Timing
  • Expense Manipulation
  • Provision Manipulation
  • Asset Valuation Adjustments 

Join this course to gain essential skills in identifying and understanding earnings management techniques within ethical boundaries. This will empower you to enhance financial reporting accuracy, respond to economic challenges, and support organizational stability.

For more CPE Financial Reporting Courses, Click here.

Learning Objectives

  • Identify methods of revenue recognition timing used in earnings management.
  • Recognize examples of expense manipulation techniques.
  • Recognize the impact of asset valuation adjustments on reported financial performance.
  • Differentiate between income smoothing and cost-cutting strategies.

Course Qualification

Webinar Qualifies For

  • 1 CPE Credit of Accounting for Certified Public Accountants (CPA-US)
  • 1 CPE Credit for Certified Internal Auditors (CIA)
  • 1 CPE Credit for Certified Management Accountants (CMA)
  • 1 PL Credit for Chartered Financial Analyst (CFA)
  • 1 CPE Credit of Accounting for Delaware Licensed Public Accountant (DE-LPA)
  • 1 CPE Credit for Certified Government Financial Manager (CGFM)
  • 1 CPE Credit for Certified Fraud Examiner (CFE)
  • 1 CPE Credit for Internal Audit Practitioner (IAP)
  • 1 CPD Credit for Certified Financial Forensics (CFF)
  • 1 CPE Credit for Certified Valuation Analyst (CVA)
  • 1 CPE Credit for Qualification in Internal Audit Leadership (QIAL)
  • 1 CPE Credit of Accounting for Iowa Licensed Public Accountant (IA-LPA)
  • 1 CPE Credit of Accounting for Maine Licensed Public Accountant (ME-LPA)
  • 1 PL Credit for CIPM
  • 1 CPE Credit for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA)
  • 1 CE Credit for Certified FP&A Professional (FP&A)

Additional details

  • Course Level :
    Basic
  • Credits :
    1
  • Pre-requisites :
    None
  • Advance Preparation :
    None

NASBA APPROVED

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.

Author

About Author

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.

About Company

Our vision is to create a world where innovation drives extraordinary contributions to humanity. This vision guides everything we do, how we do it, and why we do it. 
Our technology – a product and service portfolio of personal systems, printers, and 3D printing solutions – was created to inspire our vision and we are doing everything in our power across climate action, human rights, and digital equity to make it so. 
We believe thoughtful ideas can come from anyone, anywhere, at any time. And all it takes is one to change the world.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
  • Polling feature Not supported: If you are logging in through browser or web portal in the browser (zoom.us) it doesn’t support the polling feature. Please be advised the current polling feature can only be supported via Zoom desktop and mobile app. You can check the same here : https://support.zoom.us/hc/en-us/articles/203749865-Polling-for-webinars
  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.
  • For Refund and Complaint Resolution Policy, CLICK HERE.

Ratings and Review

4.8

12 Ratings

Excellent

7

Very Good

2

Average

0

Poor

0

Terrible

0

MC

Mitchell Clinton,

Dec 11th, 2024

Good

GK

Gabriel Kalmbacher, CMA

Dec 13th, 2024

Great course.

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