Learning objectives
Objectives of the course are:
1) to teach the methods of measurement of earning quality, founded on accruals, frequency distribution of earnings and conservatism;
2) to develop skills to use the several methods of earning managements;
3) to develop independent evaluation of the earning management methodologies that affect the earning quality of the enterprise. This mean, for example, to be able to choose the coherent earning management method respect to the objective of the firm and with the law and accounting standard;
4) to develop communitation skills of the several earning management methodologies for correct and transparent relation between enterprise and stakeholders;
5) to develop understanding skills related to specific earning management methodologies based on accrual, frequency distribution of earnings and conservatism.