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How to Detect Earnings Management

Companies sometimes manipulate the financial statements, whether through earnings management or outright fraud. Here are some ways to determine whether a company has manipulated its financial statements: (1) ratio analysis (2) trend analysis (3) industry comparison (4) review critical estimates or assumptions (5) look for changes in accounting methods or estimates (6) look for changes in credit policy (7) look for large deviations between net income and operating cash flow (8) look for an inventory build-up (9) check for abnormally high shipments/sales right before the end of the period (10) compare sales figures to sales/shipment data from a third party (11) examine one-time charges (12) look for reversals of charges from prior periods (13) note whether the company is "lending" money to customers to buy its product (14) identify whether routine costs are being capitalized (15) identify off-balance sheet arrangements (16) identify related-party transactions — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS * http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *  / prof_mclaughlin   — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast... * Spotify: https://open.spotify.com/show/4WaNTqV... * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK *   / prof_mclaughlin   — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook:   / edspira   * Instagram:   / edspiradotcom   * LinkedIn:   / edspira   — CONNECT WITH MICHAEL * Twitter:   / prof_mclaughlin   * LinkedIn:   / prof-michael-mclaughlin   — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/ * https://michaelmclaughlin.com