AA-3 Acquisition Metric Manipulation

Review how M&A accounting reshapes KPI narratives.

Checks

• Audit acquisition-related exclusions in adjusted profitability metrics.

• Quantify deferred-revenue write-down effects on growth optics.

• Test synergy and organic-growth claims against segment disclosures.

• Cross-check incentive plans tied to acquisition-adjusted metrics.

Output

Return JSON with shenanigan , risk_level , flags , supporting_evidence , adjusted_kpi_table , and recommended_follow_up .