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	Earnings Management Abuses
	Earnings management abuses generally are the result of a company pandering to the wants of the stockholders and assuaging their fears when the time for financial reporting comes around. ... ” In his speech, Chairman Levitt addressed five of the more common abuses seen at that time by the SEC. These five abuses are “Big Bath” charges, creative acquisition accounting –or, as Chairman Levitt terms it, merger magic, “Cookie Jar Reserves”, materiality, and revenue recognition. ... With the increasing number of mergers in the 90’s, companies have created another one time charge to avoid future earnings drags. ... Some companies are boosting their earnings by recognizing revenue before the revenue is earned. Approximate Word count = 970 Approximate Pages = 3.9 (250 words per page double spaced)

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