What does the Earnings Quality Toolkit cover on headline deliverables?
Accruals Ratio Calculator (XLSX): Sloan ratio, modified Jones model, balance-sheet accruals decomposition Restatement Risk Scoring Matrix (XLSX): Beneish M-Score, F-Score, Z-Score, Dechow F-Score in one workbook Cash-Earnings Gap Model (XLSX): operating cash flow vs net income trend, free cash flow conversion, GAAP-to-cash bridge Red Flag Detection Worksheet (PDF + XLSX): 40+ signals across revenue, accruals, cash flow, related-party and disclosure quality Forensic.
What is in each section?
01 Introduction : definitions, stakeholders, why earnings quality matters in valuation 02 Financial Statement Analysis : balance sheet, income statement, cash flow statement read across 03 Earnings Quality Metrics : accruals, persistence, volatility, predictability scoring 04 Accruals Analysis : total accruals decomposition, discretionary vs non-discretionary, working-capital accruals 05 Revenue Recognition Quality : ASC 606 red flags, channel stuffing, bill-and-hold patterns 06 Expense.
Who this is built for?
Equity analysts doing fundamental research at buyside or sellside firms Internal auditors running quarterly close reviews External auditors on earnings quality and going concern assessments Forensic accountants investigating restatement and fraud cases Credit analysts scoring borrower earnings sustainability CFOs and Controllers stress-testing their own reporting.
How you will use it in your first 30 minutes?
Drop a target company's last 3 years of financials into the Accruals Ratio Calculator Run the Restatement Risk Scoring Matrix on the same data Compare against the Red Flag Detection Worksheet and mark every signal Pull the closest match from the Forensic Case Study Library and read what came next.
What does the Earnings Quality Toolkit cover on license and delivery?
Single user, lifetime access Delivered within 24 hours via download link emailed to the order address Free content updates for 12 months 30-day money-back guarantee, no questions asked.
Why this exists?
Most analyst earnings-quality work is invented from scratch each quarter. The models live in one analyst's head, the red flags live in another's spreadsheet, and the case studies sit in textbooks nobody opens. This kit puts the working models, scoring matrices and historical pattern library in one place so you can run an earnings quality assessment in an hour, not a week.
How is the Earnings Quality Toolkit delivered?
The Earnings Quality Toolkit is fully self-paced with immediate online access after enrolment. Access does not expire and future updates are included at no cost. A certificate of completion is issued by The Art of Service when you finish.
How much does the Earnings Quality Toolkit cost?
The Earnings Quality Toolkit is $399 as a one time payment. There is no subscription and no hidden fee. Enrolment carries a 30 day satisfied or refunded guarantee, so it can be assessed in full before you commit.
Closely related courses: Accruals Toolkit, Regulatory Reporting Without the Restatement Risk.
More answers: what you get with every course, refund policy, all help answers.
You receive a complete Earnings Quality analyst toolkit: accruals testing models, restatement-risk scoring matrices, cash-earnings gap analysis workbooks, red-flag detection checklists and forensic case studies. Built for finance analysts, auditors and investors who need to look past the headline EPS.
Headline deliverables
- Accruals Ratio Calculator (XLSX): Sloan ratio, modified Jones model, balance-sheet accruals decomposition
- Restatement Risk Scoring Matrix (XLSX): Beneish M-Score, F-Score, Z-Score, Dechow F-Score in one workbook
- Cash-Earnings Gap Model (XLSX): operating cash flow vs net income trend, free cash flow conversion, GAAP-to-cash bridge
- Red Flag Detection Worksheet (PDF + XLSX): 40+ signals across revenue, accruals, cash flow, related-party and disclosure quality
- Forensic Case Study Library (PDF): Enron, WorldCom, Wirecard, Luckin Coffee and 8 more, with the specific signals that would have flagged each
- Audit-Ready Report Templates (PDF + XLSX): earnings quality memo, audit committee briefing, investor research note
What is in each section
- 01 Introduction: definitions, stakeholders, why earnings quality matters in valuation
- 02 Financial Statement Analysis: balance sheet, income statement, cash flow statement read across
- 03 Earnings Quality Metrics: accruals, persistence, volatility, predictability scoring
- 04 Accruals Analysis: total accruals decomposition, discretionary vs non-discretionary, working-capital accruals
- 05 Revenue Recognition Quality: ASC 606 red flags, channel stuffing, bill-and-hold patterns
- 06 Expense Recognition Quality: capitalisation vs expense, depreciation aggressiveness, R&D treatment
- 07 Cash Flow Quality: operating vs financing classification, working capital manipulation, non-cash add-back review
- 08 Disclosure Quality: MD&A red flags, non-GAAP metric review, footnote depth scoring
- 09 Forensic Techniques: Benford's Law, ratio anomaly detection, peer benchmarking
- 10 Sector Adjustments: bank-specific, insurance-specific, tech and SaaS, real estate
- 11 Reporting and Communication: writing the earnings-quality memo, briefing the audit committee, investor communication
- 12 Reference Quick Cards: M-Score thresholds, F-Score cutoffs, common restatement patterns
Who this is built for
- Equity analysts doing fundamental research at buyside or sellside firms
- Internal auditors running quarterly close reviews
- External auditors on earnings quality and going concern assessments
- Forensic accountants investigating restatement and fraud cases
- Credit analysts scoring borrower earnings sustainability
- CFOs and Controllers stress-testing their own reporting
How you will use it in your first 30 minutes
- Drop a target company's last 3 years of financials into the Accruals Ratio Calculator
- Run the Restatement Risk Scoring Matrix on the same data
- Compare against the Red Flag Detection Worksheet and mark every signal
- Pull the closest match from the Forensic Case Study Library and read what came next
License and delivery
- Single user, lifetime access
- Delivered within 24 hours via download link emailed to the order address
- Free content updates for 12 months
- 30-day money-back guarantee, no questions asked
Why this exists
Most analyst earnings-quality work is invented from scratch each quarter. The models live in one analyst's head, the red flags live in another's spreadsheet, and the case studies sit in textbooks nobody opens. This kit puts the working models, scoring matrices and historical pattern library in one place so you can run an earnings quality assessment in an hour, not a week.