EM-6 Income Deferral
Detect deliberate smoothing by deferring current income.
Checks
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Review deferred revenue and recognition-policy changes for unusual growth patterns.
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Detect oversized reserve builds in strong periods followed by future reversals.
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Flag big-bath behavior around leadership changes or strategic resets.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , and recommended_follow_up .