Unattainablegoals frommanagementLong-timelagBigbathAbuse ofmaterialityFair-valueaccountingOver$1BillionPostponingexpense$500MillionFreePressurefrom topmanagementReliance onmaterialityhas nobasisTohidedebtThe asset,price andlocationMaturerevenuerecognition$1.5Billion$1.9BillionEarningsManagementPrematurerevenuerecognitionCompletedcontractmethodShort-timelagPercentageofcompletionFreeCookieJarreserveHistoricalcostaccountingUnattainablegoals frommanagementLong-timelagBigbathAbuse ofmaterialityFair-valueaccountingOver$1BillionPostponingexpense$500MillionFreePressurefrom topmanagementReliance onmaterialityhas nobasisTohidedebtThe asset,price andlocationMaturerevenuerecognition$1.5Billion$1.9BillionEarningsManagementPrematurerevenuerecognitionCompletedcontractmethodShort-timelagPercentageofcompletionFreeCookieJarreserveHistoricalcostaccounting

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