Detecting Earnings Management

3 credits · Fuqua School of Business

Provides an in-depth examination of periodic reported performance of public corporations. Helps students appreciate the factors influencing reported performance, with a focus on evaluating earnings quality by considering incentives to manage earnings, and places in the financial reporting system requiring managerial discretion. This course is for Daytime MBA and Accelerated Daytime MBA students. Prerequisite: Accounting 590.