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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 -- Quality of earnings -- Managing earnings and analyst expectations -- Cookie jar reserve techniques -- Big bath techniques -- Big bet on the future -- 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 -- 'Shrink the ship'. |