Consider concerns over “earnings management
DQ #1. Consider concerns over “earnings management. Briefly (6-8 sentences) both aggressive accounting and “cookie jar reserves.
DQ #2. Some critics of the Conceptual Framework have argued that fair value numbers applied to the elements of the Financial Statements will be harmful to the usefulness of the Accounting Statements. Discuss whether you agree with this statement or not.
DQ #3. Ratio analysis is frequently used to evaluate Publicly Held Companies. Discuss one limitation of using ratios.
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