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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accrual-earnings-management-modified-jones-model/
课程评论：没有评论
课程名称：应计盈余管理（修正琼斯模型） 课程概述：本课程专注于应计盈余管理的复杂性，旨在为本科生、研究生及研究人员提供量身定制的学习机会。如果您希望深入了解财务结果如何受到影响及其报告方式，本课程将提供理论知识与实践技能，让您在该领域中脱颖而出。 课程内容包括： 1. 盈余管理简介：理解盈余管理的基础概念及其在财务世界中的重要性。 2. 应计盈余管理与实际盈余管理的区别：学习基于应计和基于实际的盈余管理实践之间的主要差异。 3. 应计盈余管理模型：探索各种应计盈余管理模型，重点关注其应用和局限性。 4. 修正琼斯模型：深入研究修正琼斯模型，包括理论框架和实际应用，结合Excel的使用。 5. 实践视频教程：通过数据收集过程的视频指导，逐步学习如何应用REM模型，并使用Excel进行计算。 此外，课程中提供了所有PowerPoint演示文稿和Excel工作簿，旨在通过详细的视觉辅助和实用工具来增强学习体验。 完成课程后，您将能够分析和解读任何企业财务环境中的盈余管理策略。
Unlock the complexities of financial reporting with our specialized course on Accrual Earnings Management (Modified Jones Model), tailored for undergraduate, graduate, and research students. If you're aiming to deepen your understanding of how financial outcomes can be influenced and reported, this course provides both theoretical knowledge and practical skills to excel in the field.Introduction to Earnings Management:Gain a foundational understanding of what Earnings Management is and its significance in the financial world.Accrual vs. Real Earnings Management:Learn the key differences between accrual-based and real Earnings Management practices.Models of Accrual Earnings Management:Explore various models used in accrual Earnings Management, focusing on their applications and limitations.The Modified Jones Model:Delve into the Modified Jones Model, covering both the theoretical framework and practical application using Excel.Access practical video tutorials guiding you through the data collection process.Learn step-by-step how to apply the REM Model and perform calculations using Excel.All the PowerPoint presentations and Excel workbooks have been included in the course. These resources are designed to enhance your learning experience by providing you with detailed visual aids and practical tools to apply the concepts taughtBy the end of this course, you'll be well-equipped to analyze and interpret earnings management strategies in any corporate financial setting
