AA-1 Acquisition Revenue/Earnings Inflation
Assess deal-related accounting effects on reported performance.
Checks
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Compare target pre-close trends and stub-period anomalies.
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Detect post-close revenue-policy changes in acquired units.
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Analyze reserve setup and release timing around transactions.
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Review goodwill-heavy allocations for loss concealment risk.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , pre_post_comparison , and recommended_follow_up .