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Accounting Earnings Earnings example, the management accountant? I asked this question before, and no one addressed my actual question. What are the company that uses "earnings management", aka questionable practices that may or may not have violated GAAP, and how have they done? Moreover, this part is important, I do not want Enron or Worldcom or anything that is down right now. I know there are examples out there, I'm just having trouble finding them. Thanks! There are many areas that a company can make decisions that may be questionable. There are set policies depreciation can be stretched to give more or less the depreciation. There are many ways to inventory costs. "Last in, first-in, first out, the standard costs. All these have an impact on things like standards profits.Simple do that on a stock market inflation to lower profits. LIFO is lower profits and FIFO makes higher profits in an inflationary market. Do not write off bad debts, do not recognize the obsolete inventory, move the bills to next year, do not include scrap. Posted on January 30, 2010.
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