000 | 01786cam a2200205 a 4500 | ||
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020 | _a9780071703079 (alk. paper) | ||
020 | _a0071703071 (alk. paper) | ||
082 | 0 | 0 | _a657/.3 |
100 | 1 | _aSchilit, Howard Mark, | |
245 | 1 | 0 | _aFinancial shenanigans / |
250 | _a3rd ed., [Fully rev. and updated]. | ||
260 |
_aNew York : _bMcGraw-Hill, _cc2010. |
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300 |
_axii, 318 p. : _bill. ; |
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500 | _aIncludes index. | ||
505 | 0 | _aAs bad as it gets -- Just touch up the x rays -- 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 -- 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 -- Key metrics shenanigan no. 1: showcasing misleading metrics that overstate performance -- Key metrics shenanigan no. 2: distorting balance sheet metrics to avoid showing deterioration -- Shenanigans recap and recommendations. | |
650 | 0 | _aMisleading financial statements. | |
650 | 0 | _aFraud. | |
700 | 1 | _aPerler, Jeremy. | |
942 | _cBK | ||
999 |
_c3601 _d3601 |