GLGi: Earnings Management - Creative Accounting Treatments

Time & Location

Originally Presented: March 13, 2007 12:30 PM, New York

Presenter(s):

Ronald Kiima, President , Kiima IncorporatedRonald Kiima

President
Kiima Incorporated

          What is a GLG Leader?|The Gerson Lehrman Group&reg; (GLG) Leader Program<sup>SM</sup> is our premium Member Program<sup>SM</sup>. Those identified as GLG Leaders are in the top 5% of GLG CouncilRank and have an exclusivity agreement with GLG.

Agenda:

  • Common but Lesser Known Accounting Manipulations
  • Unique Accounting Dangers Posed by M&A Activity
  • Prioritizing Cash Flows Over Revenues & Earnings
  • Schedule II - Analyst’s Best Friend, Company’s Worst Nightmare
  • Access SEC Review Comment Letters & Registrant Responses
  • SEC’s Draconian Views on Materiality

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