Session 16 - Session16:EarningsManagement HyeSunChang...

Info iconThis preview shows pages 1–5. Sign up to view the full content.

View Full Document Right Arrow Icon
Session 16: Earnings Management Hye Sun Chang ACCY 303  
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Learning Objectives Learning Objectives 1. Discuss corporate executives’ incentives  to manage earnings 2. List frequently observed problems in  financial accounting and reporting
Background image of page 2
Discussion Questions Discussion Questions 1. What is the ‘numbers game’ referred to in  Arthur’s Levitt’s 1998 speech? 2. Why do corporate managers play the ‘numbers  game’? 3. What are the common accounting tricks used in  the ‘numbers game’? 4. How should we counter the potential problems  resulting from the ‘numbers game’?
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Stamford International Stamford International 1. As Stamford’s CEO, what EPS figure do you believe best  reflects the company’s first-quarter operating results?  (This figure will never be revealed to the public.) 2. What first-quarter EPS figure would you, as Stamford’s  CEO, report to investors? 3.
Background image of page 4
Image of page 5
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 8

Session 16 - Session16:EarningsManagement HyeSunChang...

This preview shows document pages 1 - 5. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online