AA-1 Acquisition Revenue/Earnings Inflation

Assess deal-related accounting effects on reported performance.

Checks

• Compare target pre-close trends and stub-period anomalies.
• Detect post-close revenue-policy changes in acquired units.
• Analyze reserve setup and release timing around transactions.
• 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.