Transcription of POPULAR EARNINGS MANAGEMENT TECHNIQUES
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POPULAR EARNINGS MANAGEMENT TECHNIQUES
2 This chapter briefly surveys a wide variety of POPULAR legal EARNINGS managementtechniques discussed in detail in later most successful and widely used EARNINGS MANAGEMENT TECHNIQUES can beclassified into twelve categories. This chapter briefly overviews and lists some ofthe most common TECHNIQUES within each category. More detail on these tech-niques, including the underlying concepts, GAAP requirements, illustrativenumeric examples, and actual company cases containing accounting applicationsare to be found in later chapters. COOKIE JAR RESERVE TECHNIQUESA normal feature of GAAP-based accrual accounting is that MANAGEMENT mustestimate and record obligations that will paid in the future as a result of events ortransactions in the current fiscal year.
2 This chapter briefly surveys a wide variety of popular legal earnings management techniques discussed in detail in later chapters. The most successful and widely used earnings management techniques can be
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