SAGE #9-Simple Advice Governing Equities
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  Name Date        
Creative Accounting Techniques
or Earnings Management		0 - 4
  1. Unusual, R & D and Advertising Cuts.
  2. One-time charge write-offs (Big Bath).
  3. Cookie Jar reserves (Estimates).
  4. Immaterial adjustments.
  5. Channel Stuffing (Early Revenue Recognition).
  6. Pushing Expenses to next period.
  7. Off Balance Sheet (Operating Leases).
  8. Special Purpose (Variable Interest) Entities.
  9. Creative Inventory Accounting (Cost).
10. Complicated (Multifacited) Transactions.