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eISBN : 9780071703086

Sommaire : 1. Establishing the Foundation
As Bad as It Gets
Just Touch Up the X Rays

2. Earnings Manipulation Shenanigans
Earnings Manipulation Shenanigan No. 1: Recording Revenue Too Soon
Earnings Manipulation Shenanigan No. 2: Recording Bogus Revenue
Earnings Manipulation Shenanigan No. 3: Boosting Income Using One-Time or Unsustainable Activities
Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later Period
Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or Losses
Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later Period
Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to an Earlier Period

3. Cash Flow Shenanigans
Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating Section
Cash Flow Shenanigan No. 2: Shifting Normal Operating Cash Outflows to the Investing Section
Cash Flow Shenanigan No. 3: Inflating Operating Cash Flow Using Acquisitions or Disposals
Cash Flow Shenanigan No. 4: Boosting Operating Cash Flow Using Unsustainable Activities

4. Key Metrics Shenanigans
Key Metrics Shenanigan No. 1: Showcasing Misleading Metrics That Overstate Performance
Key Metrics Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration

5. Putting It All Together
Shenanigans Recap and Recommendations
Index

Langue : Anglais

Edition : 3ème

Localisation : Bibliothèque Campus de Nice

Support : Numérique

Etat : Présent

Propriétaire : Bibliothèque