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Unformatted text preview: Chapter 15 - P3 Earnings Management Each of the following techniques for managing earnings was described in the chapter: “Big Bath” charges Write off of acquired assets “Cookie Jar” reserves Abuse of materiality Questionable revenue recognition For each of the following examples of earnings management, state which technique is being used and suggest a method of resolving the issue with management:...
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- Fall '08
- Revenue, Generally Accepted Accounting Principles, earnings quality, Questionable revenue recognition, bogus revenue