A Deep Dive Into Earnings Quality with Columbia Professor Doron Nissim
Excess Returns
00:00
The Most Common Abuse of Manipulating Financial Statements Is Channel Stuffing
The most common abuse of manipulating financial statements is channel stuff. Channel stuffing means you ship more merchandise that you should, to distributors and dealers. You convince them to take more more merchandise now instead of waiting until the next quarter. Any red flag that you come up with, there is always an alternative explanation.
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