Case specifically designed for introductory accounting course. We recommended reviewing the user guide visual as a first step to understand the purpose and design of eight mini cases. The Overview takes a traditional introductory accounting course and outlines when to use each of the individual eight cases in your curriculum.
In Mini Case 7, students use visualizations to identify companies that may be managing earnings to round up their EPS. This case helps illustrate how discretion and earnings management can affect reported accounting information and how an analytics mindset and technology can be used to detect earnings management.
Suitable courses: Introductory Financial
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