ACCOUNTG592

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Detecting Earnings Management

Fuqua School of Business FUQUA - Fuqua School of Business

Subject

ACCOUNTG

Catalog Number

592

Title

Detecting Earnings Management

Course Description

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.

Grading Basis

Credit

Consent (Permission Number)

No Special Consent Required

Min Units

3

Max Units

3

Lecture