Many large multinational companies have recently taken a large one-time write-off (known as a "big bath") or used other downsizing accounting practices that have affected the measurement of the company's performance for 1 year. Find a company on the Internet that has done this in the last three years. (Hint: Type in big bath or earnings management or accounting write off into Google.)

Discuss

• Describe your findings analysis. Include name of company, reason for large decrease in income and the probable effect on the company's ROI and the source of your information.