8-1 Discussion: Earning Management Techniques
I am providing additional authoritative resources for expanded perspective for the inquisitive among us.
Earnings Management vs Financial Reporting Fraud – Key Features for Distinguishing:
Earnings management: When Does Juggling the Numbers Become Fraud?
Management Fraud and Earnings Management: Fraud versus GAAP as a Means to Increase Reported Income:
Earnings Management and the Abuse of Materiality:
Craig Lumpkins, CPA, CFE