BUS-A564 Detecting Earnings Management
Do the Financial Reports depict the true economic standing of a firm? Or can management simply manipulate the numbers to ultimately manipulate investors. This course explores the many ways companies use flexibility within their accounting treatment to manage earnings to expectations set by Wall Street. Taking a wide view of earnings management strategies, students will be provided with a unique view to sift through potential fraud and properly capture the true economics of a firm.
Detecting Earnings Management is appropriate for MBA students with a serious interest in learning how to detect earnings management and develop techniques to adjust for earnings management and properly capture the true economic standing of a firm. Students will –
- Review and re-evaluate their understanding of generally accepted accounting principles.
- Consider how to adjust information provide in corporate financial statement to enhance the evaluation of the financial health of a firm.
- Evaluate the effectiveness of corporate governance and determine likelihood of financial statement fraud.