This course provides an overview of earnings management techniques and their ethical implications. This course covers basics like revenue recognition timing, expense manipulation, provision adjustments, income smoothing, and cost-cutting. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify methods of revenue recognition timing used in earnings management
•    Recognize examples of expense manipulation techniques
•    Recognize the impact of asset valuation adjustments on reported financial performance
•    Differentiate between income smoothing and cost-cutting strategies

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/