Earnings management

Definition:

Earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company, or to influence contractual outcomes that depend on reported accounting numbers.

Related terms:

Capital budget

Useful articles:

»	The Leader as Artist: Painting a Picture of the Future
»	Common Mistakes Salespeople Make
»	The Increasing Power of Publicity -- and how it can benefit your business
»	Wish-List From a Woman Business Traveler

Adjusted Cost

Computes the average cost base (or cost per share) for a series of stock or mutual fund purchases.

Retirement

Use this calculator to help you create your retirement plan. View your retirement savings balance

Credit Grade

Different lenders may grade you somewhat higher or lower, depending on their requirements

Browse by categories

Accounting	Advertising	Banking
Bankruptcy	E-Commerce	Economics
Finance	Law	Investment
Insurance	Marketing	Real estate
Statistic	Trade	Purchasing

Featured Articles:

Customer Servces

How to Recover When You Drop the Service Ball

If you're like me, you make a study out of the customer service you receive on a daily basis. You study it, analyze what's happening, and try and learn from the good, and especially the bad. You se... [ more... ]

Marketing

The Best Time to Ask for Referrals

Do you ask a new prospect for a referral on the first appointment? Do you wait until the second appointment? Do you wait a year into the relationship? The answer is, "It depends." There a... [ more... ]

Business & Financial

What Makes A Business Relationship Work?

So here are my top 13 thoughts and theories, dos and don'ts, philosophies to embrace and things to avoid...to make business relationships succeed and prosper: 1. the companies an... [ more... ]