The financial numbers game: detecting creative accounting practices
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Wiley
2002
|
| Schlagworte: | |
| Online-Zugang: | Publisher description Table of contents Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and indexes |
| Beschreibung: | XII, 395 S. 26 cm |
| ISBN: | 0471370088 0471770736 |
Internformat
MARC
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| 245 | 1 | 0 | |a The financial numbers game |b detecting creative accounting practices |c Charles W. Mulford and Eugene E. Comiskey |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
1 Financial Numbers Game 1
Rewards of the Game 2
Classifying Creative Accounting Practices 8
Plan of This Book 13
Summary 14
Glossary 15
Notes 16
2 How the Game Is Played 19
Accounting Policy Choice and Application 19
Fraudulent Financial Reporting 39
Cleaning Up after the Game 44
Clarifying Terminology 49
Summary 50
Glossary 50
Notes 52
3 Earnings Management: A Closer Look 57
What Is Earnings Management? 58
Incentives and Conditions for Earnings Management 60
Earnings Management Techniques 62
Evidence of Earnings Management 68
Effectiveness of Earnings Management 74
Is Earnings Management Good or Bad? 82
Summary 84
Glossary 86
Notes 88
ix
Contents
4 The SEC Responds 93
The Chairman s Speech 93
The Action Plan 96
Subsequent Developments 99
Enforcing the Securities Laws 108
Summary 120
Glossary 122
Notes 123
5 Financial Professionals Speak Out 127
Survey of Financial Professionals 129
Survey Results 133
Summary 156
Glossary 157
Notes 158
6 Recognizing Premature or Fictitious Revenue 159
Is It Premature or Fictitious Revenue? 160
When Should Revenue Be Recognized? 165
Detecting Premature or Fictitious Revenue 185
Checklist to Detect Premature or Fictitious Revenue 191
Summary 193
Glossary 194
Notes 196
7 Aggressive Capitalization and Extended Amortization Policies 201
Cost Capitalization 202
Detecting Aggressive Cost Capitalization Policies 214
Amortizing Capitalized Costs 220
Detecting Extended Amortization Periods 226
Checklist to Detect Aggressive Capitalization and Extended Amortization
Policies 229
Summary 231
Glossary 231
Notes 233
8 Misreported Assets and Liabilities 237
Link with Reported Earnings 238
Boosting Shareholders Equity 239
Overvalued Assets 240
x
Contents
Undervalued Liabilities 259
Checklist to Detect Misreported Assets and Liabilities 268
Summary 271
Glossary 272
Notes 275
9 Getting Creative with the Income Statement: Classification and
Disclosure 279
Current Income Statement Requirements and Practices 280
Reporting Comprehensive Income 292
Creative Income Statement Classifications 295
Creativity with Other Aspects of the Income Statement 304
Summary 311
Glossary 312
Notes 313
10 Getting Creative with the Income Statement: Pro Forma Measures
of Earnings 317
Recasting the Bottom Line: Pro Forma Earnings Measures 318
Summary 339
Glossary 340
Notes 341
11 Problems with Cash Flow Reporting 345
Reporting Cash Flow 347
Problems with Reported Operating Cash Flow 354
Using Operating Cash Flow to Detect Creative Accounting Practices 370
Checklist for Using Operating Cash Flow to Detect Creative Accounting
Practices 373
Summary 373
Glossary 375
Notes 377
Subject Index 379
Company Index 391
xi
|
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| spelling | Mulford, Charles W. Verfasser aut The financial numbers game detecting creative accounting practices Charles W. Mulford and Eugene E. Comiskey New York, NY Wiley 2002 XII, 395 S. 26 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and indexes Estados financieros - Estados Unidos Financiële verslaglegging gtt Fraude gtt Jaarrekeningen gtt États financiers - États-Unis Financial statements -- United States Bilanz (DE-588)4006566-2 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Bilanz (DE-588)4006566-2 s DE-604 Comiskey, Eugene E. Sonstige oth http://www.loc.gov/catdir/description/wiley036/2001045648.html Publisher description http://www.loc.gov/catdir/toc/wiley021/2001045648.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009855981&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mulford, Charles W. The financial numbers game detecting creative accounting practices Estados financieros - Estados Unidos Financiële verslaglegging gtt Fraude gtt Jaarrekeningen gtt États financiers - États-Unis Financial statements -- United States Bilanz (DE-588)4006566-2 gnd |
| subject_GND | (DE-588)4006566-2 (DE-588)4078704-7 |
| title | The financial numbers game detecting creative accounting practices |
| title_auth | The financial numbers game detecting creative accounting practices |
| title_exact_search | The financial numbers game detecting creative accounting practices |
| title_full | The financial numbers game detecting creative accounting practices Charles W. Mulford and Eugene E. Comiskey |
| title_fullStr | The financial numbers game detecting creative accounting practices Charles W. Mulford and Eugene E. Comiskey |
| title_full_unstemmed | The financial numbers game detecting creative accounting practices Charles W. Mulford and Eugene E. Comiskey |
| title_short | The financial numbers game |
| title_sort | the financial numbers game detecting creative accounting practices |
| title_sub | detecting creative accounting practices |
| topic | Estados financieros - Estados Unidos Financiële verslaglegging gtt Fraude gtt Jaarrekeningen gtt États financiers - États-Unis Financial statements -- United States Bilanz (DE-588)4006566-2 gnd |
| topic_facet | Estados financieros - Estados Unidos Financiële verslaglegging Fraude Jaarrekeningen États financiers - États-Unis Financial statements -- United States Bilanz USA |
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