The objective of this book is to demystify earning management by carefully illustrating commoon methods to achieve desired financial reporting result legally. Chapter 1 defindes earning mangement and explains the difference between legal and illegal earning management. Chapter 2: Popular earning management techniques, this chapter briefly survey a wide variety of popular legal earning management techniques discussed in detail in later chapter. Chapter 3 discusses on motives for earning management as well as related finance concepts underlying earning mangement are explained and illustrated. The chapter 4 explains some ethical, regulatory, and legal issues that an intelligent manager will consider.The chapter 5 expalins and discusses key provisions of the Sarbanes-Oxley Act of 2002. Chapter 6 discusses a wide variety of research on earning mangement. The chhapter 7 explains how the quality of earning concept can affect a company's stock price and, which earning mangement techniques are most useful in ensuring good quality earning. Chapter 8 explains how to implement a ong-term earning mangement plan. It also discuss how analysts' expectations of future earning enter into the process and how those expectations can be influenced. Chapter 9 discusses and illustrats popular cookie jar reserve techniques for earning mangement. Chapter 10 discusses popular Big Bath techniques for earning mangement. Chapter 11 - 12 discess on various popular techniques on earning management. Finally, chapter 13 -19 many earning mangemene techniques are presented