Over$1BillionLong-timelagFair-valueaccountingMaturerevenuerecognitionFreePercentageofcompletion$500MillionThe asset,price andlocationEarningsManagementUnattainablegoals frommanagementPressurefrom topmanagement$1.5BillionCompletedcontractmethodShort-timelagFreeAbuse ofmaterialityReliance onmaterialityhas nobasisBigbathCookieJarreservePrematurerevenuerecognitionHistoricalcostaccountingPostponingexpenseTohidedebt$1.9BillionOver$1BillionLong-timelagFair-valueaccountingMaturerevenuerecognitionFreePercentageofcompletion$500MillionThe asset,price andlocationEarningsManagementUnattainablegoals frommanagementPressurefrom topmanagement$1.5BillionCompletedcontractmethodShort-timelagFreeAbuse ofmaterialityReliance onmaterialityhas nobasisBigbathCookieJarreservePrematurerevenuerecognitionHistoricalcostaccountingPostponingexpenseTohidedebt$1.9Billion

Earnings Management - Call List

(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.


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  1. Over $1 Billion
  2. Long-time lag
  3. Fair-value accounting
  4. Mature revenue recognition
  5. Free
  6. Percentage of completion
  7. $500 Million
  8. The asset, price and location
  9. Earnings Management
  10. Unattainable goals from management
  11. Pressure from top management
  12. $1.5 Billion
  13. Completed contract method
  14. Short-time lag
  15. Free
  16. Abuse of materiality
  17. Reliance on materiality has no basis
  18. Big bath
  19. Cookie Jar reserve
  20. Premature revenue recognition
  21. Historical cost accounting
  22. Postponing expense
  23. To hide debt
  24. $1.9 Billion