商业分析师可以对公司四个季度的收入进行平均预测。未支付收入在权责发生制会计技术中被考虑，而不在现金收付实现制中记录。收付实现制是按照每天的收付实现制进行的，并应在会计帐簿上记录。这种方法可以省略市场收益，而权责发生制将显示企业的准确收益和投资。与weygant, Kimmel and Kieso(2015)之前的声明相反，该声明认为这可能会导致金融分析师从长期角度下调股票价值。丢失的市场收益将降低股价。这种毁灭性的结果可以与公司的股票价格结合在一起。
The business analyst follows certain stages to improve the earnings of an industry. There are five steps to improve the sales process such as pre-sales, program analysis, project analysis, project management and project support. The analyst provides a detailed program analysis by describing the questions from clients. He should not compromise on the quality, features, time frame and costs to maximize the earnings of a concern in the business while delivering the product to the client. According to Brusca et al. (2016), once everything is settled with the client, and then the analyst will determine the process of delivering the project to the customer. He should deliver the program document to the client because this will work as important evidence of the program. Client will sign the documents and in this stage, the analyst will determine the particular requirement of the client and focus on that thing. The total asset of the firm is assessed by the audit fees. The fees can go high if not maintained properly in the firm. The high probability of the judgment is present in the audit process. The high earning management could give efficiency to the firm with the help of financial managers and proper auditing process.
The business analyst can use average forecast for the firm’s earnings in four quarters. The outstanding incomes are considered in the accrual accounting techniques which are not recorded in the cash basis. The cash basis follows the cash payments and received on daily basis and this should be recorded in accounting books. This method may omit the market earnings while the accrual basis will show the accurate earnings and investment of a firm. In contrary with previous statement Weygandt, Kimmel and Kieso (2015), the stated that this may cause financial analyst to downgrade the stock value in long term view. The missing market earnings will downgrade the stock price. The devastating result can be combined with the stock price of the firm.
The business analysts can simplified characterizes of the rising market after receiving the project requirement template from the client. It should not commit any action without professional judgment from the firm. This should be considered within the business domain to accept the accounting principle 3. This will prevent material shifting in the project execution process which is not required by the second parties. The analyst should reconcile the regularity of the funds in the financial statement over the consecutive periods of time.
At the time of pushing such statement in the firm, the analyst should disclose the assumptions while evaluating the project under GAAP principle. When it comes to aggressive income smoothing techniques, then the alternatives can change the manipulating behaviour of the project process. This will optimize the fraud and remove the illegal actions in the economic process to reflect the real equity on the firm’s balance sheet. According to the views of Jesus and Jorge (2015), the uses of GAAP earning management will bring economic manipulation. However, there are certain gaps in the financial statements that can result an economic failure within the firm. The financial parody is quite aggressive in the firm that is why the analyst should flatten those aggressive stages in the firm.