youtor.org
Earnings Management
>> YOUR LINK HERE: ___ http://youtube.com/watch?v=yoh4rhtl_Q0
Earnings management is what companies do to massage their financial results. This video takes you through some of the techniques used so that you can begin to recognize how corporations use numbers to create a particular narrative about their accounting numbers. • 00:00 Earnings Management • 00:00 Introduction • 00:58 Institutional Basis • 03:46 Motivations • 03:59 Income Smoothing • 05:10 Big Bath • 06:14 Shop Window • 08:01 Managing Expectations • 08:47 Post-acquisition • 10:45 Internal Goals • 12:26 Technical Methods • 12:50 Allowances • 15:14 Fair Value • 17:33 Write-downs and Write-offs • 19:26 Tax Asset Manipulations • 22:17 Summary • Visit the course website (https://fearfulasymmetry.ca/) for a readable version of this lesson, complete with downloadable course material. • Instructors can email [email protected] for teaching notes. • And please subscribe to this channel. It helps others find these videos. • Twitter: / camerongraham • Facebook: / profgraham • LinkedIn: / cameron-graham-98442a5a • Faculty profile: https://schulich.yorku.ca/faculty/cam... • Google Scholar: https://scholar.google.com/citations?... • Musicbed: Money, Money, Money by Michael McEachern (MB01N8U3AHKLGZG)
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