Fiscal year-end is the last day of an entity's 12-month accounting period. The fiscal year-end is the last day of an entity's 12-month accounting period. The fiscal year may differ from the ...

they can mislead stakeholders if they are done to intentionally cross over accounting periods (i.e. report revenue in one period instead of another). Real earnings management focuses on altering ...

Cash Flow The difference between the available cash at the beginning of an accounting period and that at the end of the period. Cash comes in from sales, loan proceeds, investments and the sale of ...