Earnings Management

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Earnings Management

Reviewed

February, 2024

Learning Objectives

To discuss earnings management.
To analyze between real earnings management and accruals earnings management.
To identify the four general areas where accruals earnings management is practiced and be able to recognize examples of each.
To explain why earnings management is practiced.
To list and identify the popular strategies used by companies to practice earnings management.

Course Description

Earnings management is the use of accounting techniques to produce financial statements that present an overly positive view of a company's business activities and financial position. Many accounting rules and principles require that a company's management make judgments in following these principles.

But the above definition of earnings management does not mean FRAUD.

This online accounting CPE course defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management. It explains earnings manipulation by comparing two earnings management strategies: accrual-based earnings management and real earnings management.

Accrual-based earnings management aims to obscure true economic performance by changing accounting methods or estimates within the Generally Accepted Accounting Principles.

Real earnings management alters the execution of real business transactions.

Speaker Jamie Pratt researched the trade-off between real and accrual-based earnings management by examining whether the preference for one strategy over the other differs between firms with and without political connections. Moreover, they test whether politically connected firms in countries with more public monitoring are more likely to rely on real earnings management strategies than firms in other countries.

Overview

What is the proper accounting treatment for research & Development

5 mins
Analyzing real earnings management

14 mins
Framework for accruals earning management

24 mins
Earnings management: Why, How and common strategies

43 mins
Joint venture using the equity method

61 mins

Webinar Qualifies For

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

About Instructor

Lambers, Inc.

, Lambers, Inc.

Lambers Financial is a leader in providing E-learning courses for accounting professionals looking to achieve the industry's most recognized designations such as the Certified Public Accountant (CPA) and Enrolled Agent (EA). Accounting and finance professionals around the world incorporate Lambers products into their training programs.

Lambers CPA Review was started by Vincent W. Lambers in July of 1966 in Boston, MA. The first class had six students and from that point, the program grew to be the largest live instruction CPA Review program in New England. The Lambers teaching method of illustrations, examples and working problems has helped over 250,000 candidates pass the CPA Exam since that first class in 1966.

Today, Lambers review courses deliver that same successful teaching style to exam candidates via online video, unique adaptive testing software, and textbooks. Over the last two decades, we've expanded our offerings to include the Enrolled Agent (EA), an extensive library of both IRS approved continuing education (CE) courses (including the IRS Federal Tax Refresher (AFTR) course for registered tax professionals), and NASBA approved continuing professional education (CPE).

See why Lambers Financial has remained a leader in professional education for over fifty years! Visit our website today to check out our full line of review courses and titles.

Additional Information

Duration

2 Hours

Course Level

Basic

Instructional Method

QAS Self Study

Pre-requisites

None

Advance Preparation

None

FAQ’s

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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.

Ratings and Review

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Anthony Cooch, Doc. of Law

Really great. Very interesting info that is useful and presented in an engaging format. The speaker really did a good job presenting a complex topic in an easy to understand manner. One of the best courses on this site.

Amelia Barati, CPA (US)

The examples given were very eye-opening!

Karen Beckemeyer, CPA (US)

ATT

Aileen Tiu Tong, CPA (US)

good. thanks.

2 Credits

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Subject Area

Accounting

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Earnings Management

Course Details

Learning Objectives

Course Description

Overview

Qualifies for

Webinar Qualifies For

Presenter Details

About Instructor

Lambers, Inc.

Other Details

Additional Information

2 Hours

Basic

QAS Self Study

None

None

FAQ’s

NASBA APPROVED

Ratings and Review

4.5

Anthony Cooch, Doc. of Law

Amelia Barati, CPA (US)

Karen Beckemeyer, CPA (US)

Aileen Tiu Tong, CPA (US)

Subject Area

Unlimited Access Plan

Inclusions

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