What is earnings management?
Popular earnings management techniques
Why practice earnings management?
Ethical and legal considerations
Sarbanes-Oxley Act of 2002
Research about earnings management
Managing earnings and analyst expectations
Cookie jar reserve techniques
Flushing the investment portfolio
Throw out a problem child!
If you don't like a GAAP, change it!
Methods of writing-off long-term assets
Sale/leaseback and asset exchange techniques
Above the line or below the line?
Early retirement of debt and use of derivatives
