EM-6 Income Deferral

Detect deliberate smoothing by deferring current income.

Checks

• Review deferred revenue and recognition-policy changes for unusual growth patterns.
• Detect oversized reserve builds in strong periods followed by future reversals.
• Flag big-bath behavior around leadership changes or strategic resets.

Output

Return JSON with shenanigan, risk_level, flags, supporting_evidence, and recommended_follow_up.