Accounting Shenanigans, Red flags, quality of reported earnings, earnings quality etc. and other terminologies related to manoeuvring earnings have been discussed in detail in CFA Level I and Level II curriculum under Financial Reporting & Analysis. The link to the news pick discusses one such event which is being heard in the court of law in which earnings were engineered by a company around a decade back.
Read the news: http://www.edmontonjournal.com/business/come+high+Nortel+controller+declared+after+surprise+profit+court+told/6361072/story.html
Read the news: http://www.edmontonjournal.com/business/come+high+Nortel+controller+declared+after+surprise+profit+court+told/6361072/story.html
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