Accounting Analytics explores how financial statement data and non-financial metrics can be linked to financial performance. In this course, taught by Wharton’s acclaimed accounting professors, you’ll learn how data is used to assess what drives financial performance and to forecast future financial scenarios. While many accounting and financial organizations deliver data, accounting analytics deploys that data to deliver insight, and this course will explore the many areas in which accounting data provides insight into other business areas including consumer behavior predictions, corporate strategy, risk management, optimization, and more. By the end of this course, you’ll understand how financial data and non-financial data interact to forecast events, optimize operations, and determine strategy. This course has been designed to help you make better business decisions about the emerging roles of accounting analytics, so that you can apply what you’ve learned to make your own business decisions and create strategy using financial data.
Module Overview: Earnings Management 2.0
배우게 될 기술
Accounting, Analytics, Earnings Management, Finance
검토
Excellent course with a very good teachers. I am accountant with over 15 year of experience and the techniques here were very useful to improve knowledge and skills for financial anlaysis.
Excellent course, even as a CFA and FRM, pursuing MBA at a world's top school I was able to learn a lot. Better than classroom in many ways. MOOCs are definitely the future of education.
This week we are going to examine "earnings management", which is the practice of trying to intentionally bias financial statements to look better than they really should look. Beginning with an overview of earnings management, we’ll cover means, motive, and opportunity: how managers actually make their earnings look better, their incentives for manipulating earnings, and how they get away with it. Then, we will investigate red flags for two different forms of revenue manipulation. Manipulating earnings through aggressive revenue recognition practices is the most common reason that companies get in trouble with government regulators for their accounting practices. Next, we will discuss red flags for manipulating earnings through aggressive expense recognition practices, which is the second most common reason that companies get in trouble for their accounting practices. By the end of this module, you’ll know how to spot earnings management and get a more accurate picture of earnings, so that you’ll be able to catch some bad guys in finance reporting!
강사:
Brian J Bushee
The Geoffrey T. Boisi Professor
Christopher D. Ittner
EY Professor of Accounting
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