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Management Add in library

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Earnings Management is defined as the planned timing of revenues, expenses, gains and losses to smooth out earnings over a number of periods. It may include premature recognition of income or expenses or deferral of the same for the purpose of manipulating a company’s results.Required1.      Consider the issues that lead to earnings management and in particular various techniques that are used, such as cookie jars, discretionary accruals, big bath, shrink the ship, ...

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