Examlex
What is the name of the professional association for managerial accountants?
Earnings Management
The practice of using accounting techniques to produce financial reports that present an overly positive view of a company's business activities and financial position.
Manipulate Earnings
The act of altering financial statements through aggressive accounting practices or outright fraud to present a more favorable view of a company's finances.
Consensus Estimate
The average estimate for a company's future earnings per share or other financial metrics, derived from the forecasts of analysts covering the stock.
Academic Studies
Systematic investigations into a particular subject, field, or issue, often conducted in educational settings to advance knowledge.
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