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Courses/Accounting & Tax/Financial Accounting

Earnings Management

This single video course defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management.

Created byLambers Inc.workspace_premium
4.0
(1 reviews)
BeginnerUpdated Jan 22, 2025
Earnings Management

What You'll Learn

check_circleDefine earnings management.
check_circleDifferentiate between real earnings management and accruals earnings management.
check_circleIdentify the four general areas where accruals earnings management is practiced and be able to recognize examples of each.
check_circleExplain why earnings management is practiced.
check_circleList and identify the popular strategies used by companies to practice earnings management.

About This Course

This single video course defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management.

Field of Study: Finance

Your Instructors

Lambers Inc.
Lambers Inc.
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star4,514 reviews

Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.

Jamie Pratt
Jamie Pratt

CPA

Jamie Pratt was the Alva L. Prickett Chair of Accounting at the Kelley School of Business at Indiana University in Bloomington, Indiana, and now holds the title of Distinguished Emeritus Professor. He received his doctorate in business from Indiana University in 1977, and has held faculty positions at the University of Washington (Seattle), the University of Zurich (Switzerland), Northwestern University and INSEAD (Fontainebleau, France), returning to Indiana in 1991. Jamie’s research interests are in financial reporting and analysis, where he has published over 30 articles in the top academic research journals (including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, and Issues in Accounting Education), and he has taught courses in financial reporting and analysis at every level (introductory, intermediate, advanced) in every program (undergraduate, MBA, PhD). He has received over 30 teaching awards and recognitions, and also taught executive education courses throughout the world. Research and/or teaching recognitions have also come from the following organizations: American Accounting Association, American Taxation Association, Big 4 accounting firms (KPMG and PriceWaterhouseCoopers), Indiana Society of CPAs, the Universities of Manchester (England), Kwansei Gakuin (Japan) and Kentucky, and Business Week magazine. His resume also includes two textbooks (one in its 11th edition), two computer-based interactive case platforms, a financial analysis case book, and several instructor guides that support these products.

Credit Information

What Students Are Saying

4.0
Student's Choice
1 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.