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.