加拿大哈利法克斯论文代写：盈余管理
加拿大哈利法克斯论文代写：盈余管理
有多种技术，这是使用在盈余管理理论，他们应用取决于公司类型，他们的业务，他们的规模，以及他们的能力说服市场和分析他们自己的立场。
1.曲奇坛子技术在这种技术中，一家公司有一个机会，当他们必须报告未来的义务，将在未来支付的事件和交易在本财政年度。在这种情况下，该公司必须选择一个估计出的多个估计，并有机会涉及和使用盈余管理，以节省税（流行的盈余管理技术，2015）。这主要是用于估计坏账核销，估计养老费用，估计销售和退货和津贴等。公司获得了一个合法的机会，使用盈余管理来操纵他们的财务报表。
2.在这种情况下，大公司–浴技术，当需要保持竞争和竞争对手，他们有时会缩小或分裂，从他们的父母和摆脱子公司或联营公司重组其所有权。当这样的举措的目的是，他们被允许记录一个估计的金额对盈利或亏损的变化，是打算或执行。这使得他们报告的收费作为一个非经常性的对收入的收费，它通常不报告在正常的经营盈余。
3.未来大赌注：当一个公司收购另一家公司时，它被认为是一个大赌注，因为收购将带来增加的销售和盈利，如果它已被计划。当收购发生时，该公司有机会写下被收购公司的研发费用和成本，这使得购买价格的一部分被注销。另一个用途是当兼并公司把被收购公司的盈利变成自己的，并使其成为综合收益给他们一个大的推动未来和估值。
加拿大哈利法克斯论文代写：盈余管理
There are multiple techniques which are used in earnings management theory and they are applied depending on the company type, their business, their size, and their ability to convince the markets and analysts about their own position.
- Cookie jar technique – In this technique, a company has an opportunity when they have to report future obligations that are to be paid in the future resulting for the events and transactions in the current fiscal year. In such a case, the company has to select one estimate out of multiple estimates and here comes the opportunity to involve and use earnings management to save tax (Popular Earnings Management Techniques, 2015). This is mainly used in estimating bad debts write-offs, estimating pension expenses, estimating sales and return and allowances, etc. The companies get a legitimate opportunity to use earnings management to manipulate their financial statement.
- Big bath technique – In this case, a company when required to remain in competition and be competitive to its rivals, they sometimes tend to downsize or split from their parent and restructure their ownership by getting rid of a subsidiary or an associate company. When such a move is intended, they are allowed to record an estimated amount of charge against earnings or loss for the change that is intended or executed. This allows them to report the charge as a non-recurring charge against income and it is usually not reported in regular operating earnings.
- Big bet on the future – When a company acquires another company, it is considered to be a big bet on the future since the acquisition will bring about increased sales and earnings if it has been planned properly. When the acquisition happens, the company gets a chance to write-off the research and development charges and costs of the acquired company, and this allows a good portion of the purchase price to be written off. Another usage is when the acquiring company brings the acquired company’s earnings into its own and makes it into consolidated earnings giving them a big boost for the future and valuation.
