EARNINGS MANAGEMENT

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MASTERING CORPORATE GOVERNANCE: WHEN EARNINGS MANAGEMENT BECOMES COOKING THE BOOKS

There is often a blurred line between appropriate and inappropriate accounting techniques, but the audit committee must attempt to clearly distinguish which is which.

The guiding principle of the audit committee is shifting from a focus on technical accounting procedures to determining whether disclosures in the financial reports present a true and fair view of the entity’s affairs. Companies often face a great deal of pressure to meet the earnings forecasts they present to investors and analysts or the estimates these analysts make. Executives of companies in this situation often resort to using a range of ‘earnings ­management’ techniques to help them ‘make the numbers’. These techniques will often exploit loopholes in generally accepted accounting principles (GAAP) to manipulate the company’s income.

It is up to the audit committee members to identify whether earnings management, accounting -estimates and other judgments are legitimate or are designed to blur the true financial position of the company.

Source: Adapted from Ira Millstein, ‘When earnings management becomes cooking the books’, The Financial Times.83

QUESTIONS

1.      What earnings management techniques are outlined in the above article?

2.      What role can the audit committee play in detecting and/or limiting earnings management?

3.      What relationship does the audit committee have with the external auditors in ensuring earnings management is within acceptable limits?

4.      Evidence shows that earnings management has often been as practiced for a considerable period of time. Motivation for this practice is driven by management wishing to achieve outcomes that are favourable to them and or favourable to the entity. Outline the five methods that entities can use to manage earnings. Discuss the circumstances in which entities are likely to use each method. For each method provide a relevant example.

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self-leadership styles

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Final Reflection ScenarioPurpose:Instructions:

This reflection will help you think through self-leadership styles and apply how you would use them to support your career in a real-life scenario.

Imagine that director has asked to complete some self-assessments in preparation for the upcoming employee performance evaluation. have an opportunity to submit a short reflection directed to them regarding your performance.

  1. Complete the following Self Assessments as requested by your director:

references:

  • Assessment: What’s Your Leadership Style? https://hbr.org/2015/06/assessment-whats-your-leadership-style

  • Assessment: Authentic Leadership Self-Assessment Questionnaire https://engage.stmary.edu/learn/pluginfile.php/826749/mod_book/chapter/98157/W3_Authentic_Leadership_Self_Asessment.pdf

  • Assessment: The Leadership Motivation Assessment – Discover How Motivated You Are to Lead https://www.mindtools.com/pages/article/newLDR_01.htm

  1. As part of your reflection, the director has asked you to consider the following:

  • Were there any surprises?

  • How will you use this information and other self-tools to further develop as a leader?

  • What are some identified areas of strength and opportunities? What is your personal plan for improvement?

  • What are your thoughts regarding staff feedback inclusive of 360- degree type evaluative assessments?

  • Is there a role model whose leadership behaviors that you wish to emulate?

  • Similarly, what is the value of serving as a mentor?

  • What are those characteristics that are most attractive and particularly noteworthy relative to success and achievement?

  • Thinking further about this week’s course objectives, are there certain areas of strength and opportunity? What is your strategy to enhance performance?

  • How can personal leadership reflections and development enhance how leaders prepare for and undertake organizational growth and success plans?

Describe the reflection addressed to the supervisor (the director) based on your self-assessment activities and the questions above.

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three approaches to HRD outlook

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Which of the three approaches to HRD outlook can create the most optimal conditions to motivate employees within a diverse global organization to perform better? What are some global issues in addressing performance appraisals to improve global companies’ performance? How would you address these challenges?

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major business IT applications

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Consider the major business IT applications: supply chain management, customer relationship management, enterprise resource planning, and social media. In your estimation, which one(s) most support organizational transformation? Explain and justify your answer.

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pilot project

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What are the basics that must be taken into account when establishing a pilot project? And why?

There is no life cycle suitable for all types of projects. Explain the stages that the pilot project goes through during its life. What is the main stage that must be completed?

 The strategic leadership process embodies a comprehensive view of the strategic elements. What are the dimensions of strategic organizations? What is the importance of these elements in formulating the strategy?

https://businessmanagementassignment.com/2021/08/28/pilot-project/

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changes for SMEs

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The current coronavirus (COVID-19) global health pandemic struck in December 2019, forcing the need for digitization of business activities and remote operations, which was considered a “nice to have” to immediately become a “critical to have” to survive in the ever increasingly uncertain business environment. The extreme environmental shocks caused by the COVID-19 pandemic and other global crises have precipitated in business failures. Therefore, the survival of businesses will be largely influenced by comprehensive environmental assessment, putting in place effective management activities, and managing the change. As a consultant to a group of Small and Medium Scale Enterprises (SMEs); you are required to assist them with;

a) Analyzing two (2) internal and two (2) external environmental factors that can have an influence on the activities of SMEs in adjusting to the pandemic.(10marks)

b) The use of Kotter’s eight (8) stages in planned change to manage the changes for SMEs. (10marks)

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cloud computing

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How will prominent cloud computing be for businesses in the next five years?

If I was starting up a small business tomorrow, how might I use cloud computing and what advantage do I think my company could gain from it?

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smart model

SMART model-5 best criteria

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Choose one goal which is important for you to achieve in order to enhance your career. Check it against all five criteria of the SMART model one by one and adjust the goal accordingly. Then compare the initial goal statement with the final one. How much has it been changed? Do you find this framework useful?

SMART model

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critical success factors.

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 If you don’t work for an organization at the present time or the organization does not address process improvement, then identify an interesting process improvement case from your research and analyze its critical success factors.

 

military healthcare

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If you are using the SMART objective for healthcare in the military how would you explain the following questions?

How does contingency planning in the military become the norm during the pandemic?

In the military what are some types of incentives that work for helping employees meet objectives?