This course provides an overview of earnings management techniques and their ethical implications. This course covers basics like revenue recognition timing, expense manipulation, provision adjustments, income smoothing, and cost-cutting. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations.

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.
  • Discover and differentiate between income smoothing and cost-cutting strategies.
Last updated/reviewed: July 25, 2024
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
COURSE MATERIAL
  Earnings Management: Foundation Techniques (Text Based Course)PDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam