Electronic Case: Earnings Management

This case is designed to:

• Introduce students to the concept of earnings management and the various techniques companies use to manage earnings.
• Cover the issue of pro forma earnings disclosures.

The case begins here.

Electronic Case: Earnings Quality

This case is designed to:

• Consider how and why companies try to "manage" earnings.
• Look specifically at restructuring as a means of earnings management.
• Consider the effect of earnings management on the quality of reported earnings.

The case begins here.

Electronic Case: Cisco Systems

This case is designed to:

• Consider conceptual issues related to "comprehensive income."
• Research and cite authoritative literature relied on when reporting comprehensive income.
• Relate comprehensive income to traditional net income.

The case begins here.