<p>Spot bias, earnings management and GAAP departures before they wreck value.</p><ul> <li>Quality spectrum: decision-useful to non-GAAP.</li> <li>Motivations & conditions for low-quality reporting.</li>  <li>Detection toolkit: revenue, inventory, capitalization, CF vs. NI gaps.</li></ul>

Spot bias, earnings management and GAAP departures before they wreck value. Quality spectrum: decision-useful to non-GAAP. Motivations & conditions for low-quality reporting. Detection toolkit: revenue, inventory, capitalization, CF vs. NI gaps.

<p>Spot bias, earnings management and GAAP departures before they wreck value.</p><ul> <li>Quality spectrum: decision-useful to non-GAAP.</li> <li>Motivations &amp; conditions for low-quality reporting.</li>  <li>Detection toolkit: revenue, inventory, capitalization, CF vs. NI gaps.</li></ul>

FSA – Financial Reporting Quality

Master the complete CFA® Level I curriculum—one learning module at a time. Each episode is a concise, high‑impact dialogue that explains core concepts in plain English, with zero fluff and no long intro/outro. Perfect for commuters, last‑minute crammers, and anyone who learns best by listening. Independently produced; not affiliated with, sponsored by, or endorsed by CFA Institute.

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Master the complete CFA® Level I curriculum—one learning module at a time. Each episode is a concise, high‑impact dialogue that explains core concepts in plain English, with zero fluff and no long intro/outro. Perfect for commuters, last‑minute crammers, and anyone who learns best by listening. Independently produced; not affiliated with, sponsored by, or endorsed by CFA Institute.

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FSA – Financial Reporting Quality

FSA – Financial Reporting Quality