Earnings Management Mastery

Froggy Jumps

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Test knowledge on earnings management and revenue ties.

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Intan Salman

Malaysia

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Earnings Management Mastery


Froggy Jumps Earnings Management MasteryOnline version Test knowledge on earnings management and revenue ties. by Intan Salman 1 What is earnings management? a Changing auditors' opinions b Creative accounting that is always illegal c Using judgment to alter financial reports 2 Real earnings management mainly alters? a Financial statements only b Auditor practices c Operational activities 3 What is accrual-based earnings management? a Manipulating accounting estimates b Changing product design c Shifting production lines 4 Which theory explains managers acting in self-interest due to separation of ownership? a Agency Theory b Efficient Market Theory c Moral Hazard Theory 5 Which is a common motive for EM? a Increase production capacity b Meet analyst forecasts c Hire more staff 6 What can debt covenants cause managers to do? a Inflate reported earnings to avoid breaches b Delay hiring c Invest in R&D immediately 7 Which form is typically easier to detect? a Accrual-based EM b Real EM c Tax avoidance EM 8 Which is an example of Real EM? a Adjusting bad debt allowance b Changing depreciation estimates c Overproducing to spread fixed costs 9 Which describes bounded rationality in EM? a Perfect optimization b Never use heuristics c Managers use 'good enough' decisions 10 Which is a key risk of EM for investors? a Higher dividends b Reduced credibility of numbers c More transparent reporting 11 What is a common EM technique with revenue recognition? a Timing/shifting recognition b Changing auditors c Altering product specs 12 Which scenario reflects AEM (accrual-based EM)? a Lowering bad debt expense estimates b Delaying maintenance c Overproducing units 13 What is REM short for in EM terms? a Recent Economic Measures b Regular Earnings Metrics c Real Earnings Management 14 Why might a manager extend asset life in EM? a To lower depreciation expense b To raise capex c To increase maintenance 15 Which notion links EM to information asymmetry? a Investors know more than insiders b Insiders know more than investors c There is perfect information 16 Which book/model is used to detect accrual EM? a Jones/Dechow models b CAPM model c Porter’s Five Forces 17 What is the ethical safeguard against EM? a Fewer auditors b Relaxed disclosure c Strong internal controls and audits 18 Which is a consequence of EM on markets? a Misleading investors and capital misallocation b Guaranteed long-term gains c Immediate market crash always 19 Which scenario is an example of AEM (accrual EM)? a Cutting R&D to meet targets b Extending useful life for depreciation impact c Overproducing to cut COGS

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Earnings Management Mastery

Froggy Jumps

About this activity

Created by

Download the paper version to play

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Earnings Management MasteryOnline version

by Intan Salman

What is earnings management?

Real earnings management mainly alters?

What is accrual-based earnings management?

Which theory explains managers acting in self-interest due to separation of ownership?

Which is a common motive for EM?

What can debt covenants cause managers to do?

Which form is typically easier to detect?

Which is an example of Real EM?

Which describes bounded rationality in EM?

Which is a key risk of EM for investors?

What is a common EM technique with revenue recognition?

Which scenario reflects AEM (accrual-based EM)?

What is REM short for in EM terms?

Why might a manager extend asset life in EM?

Which notion links EM to information asymmetry?

Which book/model is used to detect accrual EM?

What is the ethical safeguard against EM?

Which is a consequence of EM on markets?

Which scenario is an example of AEM (accrual EM)?