intermediateaccountingearningsmanagementmodule∶timevalueofmoneyreview-免費閱讀
【正文】 Earnings Management Intermediate Accounting,17E Stice | Stice | Skousen 169。 2020 Cengage Learning PowerPoint presented by: Douglas Cloud Professor Emeritus of Accounting, Pepperdine University 62 Learning Objectives 1. Identify the factors that motivate earnings management. 3. Critically discuss whether a pany should manage its earnings. 4. Describe the mon elements of an earnings management meltdown. 2. List the mon techniques used to manage earnings. 5. Explain how good accounting standards and ethical behavior by accountants lower the cost of obtaining capital. 63 Identify the factors that motivate earnings management. OBJECTIVE 1 64 Motivation for Managing Reported Earnings Forces that push managers to manipulate results: 1. Meet internal targets. 2. Meet external expectations. 3. Provide ine smoothing. 4. Provide window dressing for an IPO or a loan. 65 Meet Internal Targets Internal earnings targets represent an important tool in motivating managers to increase sales efforts, control costs, and use resources more efficiently. 66 There is a tendency for the person being evaluated to overlook the economic factors underlying the measurement and instead focus on the measured number itself. Meet Internal Targets 67 Employees and customers want a pany to do well so that it can survive for the long run and make good on its longterm pension and warranty obligations. Meet External Expectations 68 Suppliers want assurance that they will receive payment and that the purchasing pany will be a reliable purchaser for many years into the future. Meet External Expectations 69 610 Provide Ine Smoothing The practice of carefully timing the recognition of
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