Long-timelagHistoricalcostaccountingReliance onmaterialityhas nobasisPrematurerevenuerecognitionFreeFreeCookieJarreserveThe asset,price andlocation$1.5Billion$1.9BillionFair-valueaccounting$500MillionOver$1BillionAbuse ofmaterialityTohidedebtPressurefrom topmanagementCompletedcontractmethodEarningsManagementPostponingexpenseUnattainablegoals frommanagementBigbathMaturerevenuerecognitionShort-timelagPercentageofcompletionLong-timelagHistoricalcostaccountingReliance onmaterialityhas nobasisPrematurerevenuerecognitionFreeFreeCookieJarreserveThe asset,price andlocation$1.5Billion$1.9BillionFair-valueaccounting$500MillionOver$1BillionAbuse ofmaterialityTohidedebtPressurefrom topmanagementCompletedcontractmethodEarningsManagementPostponingexpenseUnattainablegoals frommanagementBigbathMaturerevenuerecognitionShort-timelagPercentageofcompletion

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