$1.5BillionMaturerevenuerecognitionPressurefrom topmanagementReliance onmaterialityhas nobasis$1.9BillionPrematurerevenuerecognitionAbuse ofmaterialityShort-timelagOver$1BillionFair-valueaccountingUnattainablegoals frommanagementEarningsManagementFreeCompletedcontractmethodTohidedebtFreeBigbathThe asset,price andlocationPercentageofcompletionLong-timelagPostponingexpenseCookieJarreserve$500MillionHistoricalcostaccounting$1.5BillionMaturerevenuerecognitionPressurefrom topmanagementReliance onmaterialityhas nobasis$1.9BillionPrematurerevenuerecognitionAbuse ofmaterialityShort-timelagOver$1BillionFair-valueaccountingUnattainablegoals frommanagementEarningsManagementFreeCompletedcontractmethodTohidedebtFreeBigbathThe asset,price andlocationPercentageofcompletionLong-timelagPostponingexpenseCookieJarreserve$500MillionHistoricalcostaccounting

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