Financial statement analysis: a practitioner's guide
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Hoboken, New Jersey
Wiley
[2022]
|
| Edition: | Fifth edition |
| Series: | Wiley finance series
|
| Subjects: | |
| Online Access: | FHD01 |
| Physical Description: | 1 Online-Ressource (xvi, 428 Seiten) |
| ISBN: | 9781119457190 |
Staff View
MARC
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| 505 | 8 | |a Cover -- Title Page -- Copyright -- Dedication -- Contents -- Preface to Fifth Edition -- Acknowledgments -- Part 1 Reading Between the Lines -- Chapter 1 The Adversarial Nature of Financial Reporting -- The Purpose of Financial Reporting -- The Flaws in the Reasoning -- Small Profits and Big Baths -- Maximizing Growth Expectations -- Downplaying Contingencies -- The Importance of Being Skeptical -- Conclusion -- Part 2 The Basic Financial Statements -- Chapter 2 The Balance Sheet -- The Value Problem -- Comparability Problems in the Valuation of Financial Assets | |
| 505 | 8 | |a Instantaneous Wipeout of Value -- How Good Is Goodwill? -- Losing Value the Old-Fashioned Way -- True Equity Is Elusive -- Book Value May Overstate Reality -- Pros and Cons of a Market-Based Equity Figure -- The Common Form Balance Sheet -- Conclusion -- Chapter 3 The Income Statement -- Making the Numbers Talk -- How Real Are the Numbers? -- Conclusion -- Chapter 4 The Statement of Cash Flows -- The Cash Flow Statement and the Leveraged Buyout -- Analytical Applications -- In Defense of Slack -- Conclusion -- Part 3 A Closer Look at Profits -- Chapter 5 What Is Profit? | |
| 505 | 8 | |a Bona Fide Profits versus Accounting Profits -- Which Costs Count? -- Conclusion -- Chapter 6 Revenue Recognition -- Making It Up at Gowex -- Globo's Foreseen Fall from Grace -- Channel-Stuffing in the Drug Business -- A Second Take on Earnings -- Making the Numbers at M/A-Com -- Astray on Layaway -- Recognizing Membership Fees -- A Potpourri of Liberal Revenue Recognition Techniques -- Fattening Earnings with Empty Calories -- Tardy Disclosure at Halliburton -- Managing Earnings with Rainy Day Reserves -- Fudging the Numbers: A Systematic Problem -- Conclusion -- Chapter 7 Expense Recognition | |
| 505 | 8 | |a Diamond Foods's Movable Expenses -- Nortel's Deferred Profit Plan -- Grasping for Earnings at General Motors -- Time-Shifting at Freddie Mac -- Conclusion -- Chapter 8 The Applications and Limitations of EBITDA -- EBIT, EBITDA, and Total Enterprise Value -- The Role of EBITDA in Credit Analysis -- Abusing EBITDA -- A More Comprehensive Cash Flow Measure -- Working Capital Adds Punch to Cash Flow Analysis -- Conclusion -- Chapter 9 The Reliability of Disclosure and Audits -- Where Was the Cash? -- Sloppiness Can Be a Red Flag -- How Manipulation Evades Detection -- Systematic Problems in Auditing | |
| 505 | 8 | |a Conclusion -- Chapter 10 Mergers-and-Acquisitions Accounting -- Goodwill Goes Bad -- Double Trouble -- Conclusion -- Chapter 11 Is Fraud Detectable? -- Telltale Signs of Manipulation -- Fraudsters Know Few Limits -- Enron: A Media Sensation -- HealthSouth's Excruciating Ordeal -- Milk and Other Liquid Assets -- Trouble Was Brewing at Luckin -- Conclusion -- Part 4 Forecasts and Security Analysis -- Chapter 12 Forecasting Financial Statements -- A Typical One-Year Projection -- Sensitivity Analysis with Projected Financial Statements -- Projecting Financial Flexibility | |
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| author | Fridson, Martin S. 1952- Alvarez, Fernando 1964- |
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| author_facet | Fridson, Martin S. 1952- Alvarez, Fernando 1964- |
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| contents | Cover -- Title Page -- Copyright -- Dedication -- Contents -- Preface to Fifth Edition -- Acknowledgments -- Part 1 Reading Between the Lines -- Chapter 1 The Adversarial Nature of Financial Reporting -- The Purpose of Financial Reporting -- The Flaws in the Reasoning -- Small Profits and Big Baths -- Maximizing Growth Expectations -- Downplaying Contingencies -- The Importance of Being Skeptical -- Conclusion -- Part 2 The Basic Financial Statements -- Chapter 2 The Balance Sheet -- The Value Problem -- Comparability Problems in the Valuation of Financial Assets Instantaneous Wipeout of Value -- How Good Is Goodwill? -- Losing Value the Old-Fashioned Way -- True Equity Is Elusive -- Book Value May Overstate Reality -- Pros and Cons of a Market-Based Equity Figure -- The Common Form Balance Sheet -- Conclusion -- Chapter 3 The Income Statement -- Making the Numbers Talk -- How Real Are the Numbers? -- Conclusion -- Chapter 4 The Statement of Cash Flows -- The Cash Flow Statement and the Leveraged Buyout -- Analytical Applications -- In Defense of Slack -- Conclusion -- Part 3 A Closer Look at Profits -- Chapter 5 What Is Profit? Bona Fide Profits versus Accounting Profits -- Which Costs Count? -- Conclusion -- Chapter 6 Revenue Recognition -- Making It Up at Gowex -- Globo's Foreseen Fall from Grace -- Channel-Stuffing in the Drug Business -- A Second Take on Earnings -- Making the Numbers at M/A-Com -- Astray on Layaway -- Recognizing Membership Fees -- A Potpourri of Liberal Revenue Recognition Techniques -- Fattening Earnings with Empty Calories -- Tardy Disclosure at Halliburton -- Managing Earnings with Rainy Day Reserves -- Fudging the Numbers: A Systematic Problem -- Conclusion -- Chapter 7 Expense Recognition Diamond Foods's Movable Expenses -- Nortel's Deferred Profit Plan -- Grasping for Earnings at General Motors -- Time-Shifting at Freddie Mac -- Conclusion -- Chapter 8 The Applications and Limitations of EBITDA -- EBIT, EBITDA, and Total Enterprise Value -- The Role of EBITDA in Credit Analysis -- Abusing EBITDA -- A More Comprehensive Cash Flow Measure -- Working Capital Adds Punch to Cash Flow Analysis -- Conclusion -- Chapter 9 The Reliability of Disclosure and Audits -- Where Was the Cash? -- Sloppiness Can Be a Red Flag -- How Manipulation Evades Detection -- Systematic Problems in Auditing Conclusion -- Chapter 10 Mergers-and-Acquisitions Accounting -- Goodwill Goes Bad -- Double Trouble -- Conclusion -- Chapter 11 Is Fraud Detectable? -- Telltale Signs of Manipulation -- Fraudsters Know Few Limits -- Enron: A Media Sensation -- HealthSouth's Excruciating Ordeal -- Milk and Other Liquid Assets -- Trouble Was Brewing at Luckin -- Conclusion -- Part 4 Forecasts and Security Analysis -- Chapter 12 Forecasting Financial Statements -- A Typical One-Year Projection -- Sensitivity Analysis with Projected Financial Statements -- Projecting Financial Flexibility |
| ctrlnum | (OCoLC)1335411667 (DE-599)BVBBV048308382 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | Fifth edition |
| format | Electronic eBook |
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| id | DE-604.BV048308382 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:08:43Z |
| indexdate | 2024-07-10T09:34:52Z |
| institution | BVB |
| isbn | 9781119457190 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033688047 |
| oclc_num | 1335411667 |
| open_access_boolean | |
| owner | DE-1050 |
| owner_facet | DE-1050 |
| physical | 1 Online-Ressource (xvi, 428 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE FHD01_PQE_Kauf |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Wiley |
| record_format | marc |
| series2 | Wiley finance series |
| spelling | Fridson, Martin S. 1952- Verfasser (DE-588)171244591 aut Financial statement analysis a practitioner's guide Martin S. Fridson, Fernando Alvarez Fifth edition Hoboken, New Jersey Wiley [2022] 1 Online-Ressource (xvi, 428 Seiten) txt rdacontent c rdamedia cr rdacarrier Wiley finance series Cover -- Title Page -- Copyright -- Dedication -- Contents -- Preface to Fifth Edition -- Acknowledgments -- Part 1 Reading Between the Lines -- Chapter 1 The Adversarial Nature of Financial Reporting -- The Purpose of Financial Reporting -- The Flaws in the Reasoning -- Small Profits and Big Baths -- Maximizing Growth Expectations -- Downplaying Contingencies -- The Importance of Being Skeptical -- Conclusion -- Part 2 The Basic Financial Statements -- Chapter 2 The Balance Sheet -- The Value Problem -- Comparability Problems in the Valuation of Financial Assets Instantaneous Wipeout of Value -- How Good Is Goodwill? -- Losing Value the Old-Fashioned Way -- True Equity Is Elusive -- Book Value May Overstate Reality -- Pros and Cons of a Market-Based Equity Figure -- The Common Form Balance Sheet -- Conclusion -- Chapter 3 The Income Statement -- Making the Numbers Talk -- How Real Are the Numbers? -- Conclusion -- Chapter 4 The Statement of Cash Flows -- The Cash Flow Statement and the Leveraged Buyout -- Analytical Applications -- In Defense of Slack -- Conclusion -- Part 3 A Closer Look at Profits -- Chapter 5 What Is Profit? Bona Fide Profits versus Accounting Profits -- Which Costs Count? -- Conclusion -- Chapter 6 Revenue Recognition -- Making It Up at Gowex -- Globo's Foreseen Fall from Grace -- Channel-Stuffing in the Drug Business -- A Second Take on Earnings -- Making the Numbers at M/A-Com -- Astray on Layaway -- Recognizing Membership Fees -- A Potpourri of Liberal Revenue Recognition Techniques -- Fattening Earnings with Empty Calories -- Tardy Disclosure at Halliburton -- Managing Earnings with Rainy Day Reserves -- Fudging the Numbers: A Systematic Problem -- Conclusion -- Chapter 7 Expense Recognition Diamond Foods's Movable Expenses -- Nortel's Deferred Profit Plan -- Grasping for Earnings at General Motors -- Time-Shifting at Freddie Mac -- Conclusion -- Chapter 8 The Applications and Limitations of EBITDA -- EBIT, EBITDA, and Total Enterprise Value -- The Role of EBITDA in Credit Analysis -- Abusing EBITDA -- A More Comprehensive Cash Flow Measure -- Working Capital Adds Punch to Cash Flow Analysis -- Conclusion -- Chapter 9 The Reliability of Disclosure and Audits -- Where Was the Cash? -- Sloppiness Can Be a Red Flag -- How Manipulation Evades Detection -- Systematic Problems in Auditing Conclusion -- Chapter 10 Mergers-and-Acquisitions Accounting -- Goodwill Goes Bad -- Double Trouble -- Conclusion -- Chapter 11 Is Fraud Detectable? -- Telltale Signs of Manipulation -- Fraudsters Know Few Limits -- Enron: A Media Sensation -- HealthSouth's Excruciating Ordeal -- Milk and Other Liquid Assets -- Trouble Was Brewing at Luckin -- Conclusion -- Part 4 Forecasts and Security Analysis -- Chapter 12 Forecasting Financial Statements -- A Typical One-Year Projection -- Sensitivity Analysis with Projected Financial Statements -- Projecting Financial Flexibility Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 s Jahresabschluss (DE-588)4162679-5 s DE-604 Finanzanalyse (DE-588)4133000-6 s Alvarez, Fernando 1964- Verfasser (DE-588)12855178X aut Erscheint auch als Online-Ausgabe, ePub 978-1-119-45716-9 Erscheint auch als Druck-Ausgabe, Hardback 978-1-119-45714-5 |
| spellingShingle | Fridson, Martin S. 1952- Alvarez, Fernando 1964- Financial statement analysis a practitioner's guide Cover -- Title Page -- Copyright -- Dedication -- Contents -- Preface to Fifth Edition -- Acknowledgments -- Part 1 Reading Between the Lines -- Chapter 1 The Adversarial Nature of Financial Reporting -- The Purpose of Financial Reporting -- The Flaws in the Reasoning -- Small Profits and Big Baths -- Maximizing Growth Expectations -- Downplaying Contingencies -- The Importance of Being Skeptical -- Conclusion -- Part 2 The Basic Financial Statements -- Chapter 2 The Balance Sheet -- The Value Problem -- Comparability Problems in the Valuation of Financial Assets Instantaneous Wipeout of Value -- How Good Is Goodwill? -- Losing Value the Old-Fashioned Way -- True Equity Is Elusive -- Book Value May Overstate Reality -- Pros and Cons of a Market-Based Equity Figure -- The Common Form Balance Sheet -- Conclusion -- Chapter 3 The Income Statement -- Making the Numbers Talk -- How Real Are the Numbers? -- Conclusion -- Chapter 4 The Statement of Cash Flows -- The Cash Flow Statement and the Leveraged Buyout -- Analytical Applications -- In Defense of Slack -- Conclusion -- Part 3 A Closer Look at Profits -- Chapter 5 What Is Profit? Bona Fide Profits versus Accounting Profits -- Which Costs Count? -- Conclusion -- Chapter 6 Revenue Recognition -- Making It Up at Gowex -- Globo's Foreseen Fall from Grace -- Channel-Stuffing in the Drug Business -- A Second Take on Earnings -- Making the Numbers at M/A-Com -- Astray on Layaway -- Recognizing Membership Fees -- A Potpourri of Liberal Revenue Recognition Techniques -- Fattening Earnings with Empty Calories -- Tardy Disclosure at Halliburton -- Managing Earnings with Rainy Day Reserves -- Fudging the Numbers: A Systematic Problem -- Conclusion -- Chapter 7 Expense Recognition Diamond Foods's Movable Expenses -- Nortel's Deferred Profit Plan -- Grasping for Earnings at General Motors -- Time-Shifting at Freddie Mac -- Conclusion -- Chapter 8 The Applications and Limitations of EBITDA -- EBIT, EBITDA, and Total Enterprise Value -- The Role of EBITDA in Credit Analysis -- Abusing EBITDA -- A More Comprehensive Cash Flow Measure -- Working Capital Adds Punch to Cash Flow Analysis -- Conclusion -- Chapter 9 The Reliability of Disclosure and Audits -- Where Was the Cash? -- Sloppiness Can Be a Red Flag -- How Manipulation Evades Detection -- Systematic Problems in Auditing Conclusion -- Chapter 10 Mergers-and-Acquisitions Accounting -- Goodwill Goes Bad -- Double Trouble -- Conclusion -- Chapter 11 Is Fraud Detectable? -- Telltale Signs of Manipulation -- Fraudsters Know Few Limits -- Enron: A Media Sensation -- HealthSouth's Excruciating Ordeal -- Milk and Other Liquid Assets -- Trouble Was Brewing at Luckin -- Conclusion -- Part 4 Forecasts and Security Analysis -- Chapter 12 Forecasting Financial Statements -- A Typical One-Year Projection -- Sensitivity Analysis with Projected Financial Statements -- Projecting Financial Flexibility Finanzanalyse (DE-588)4133000-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd Jahresabschluss (DE-588)4162679-5 gnd |
| subject_GND | (DE-588)4133000-6 (DE-588)4069453-7 (DE-588)4162679-5 |
| title | Financial statement analysis a practitioner's guide |
| title_auth | Financial statement analysis a practitioner's guide |
| title_exact_search | Financial statement analysis a practitioner's guide |
| title_exact_search_txtP | Financial statement analysis a practitioner's guide |
| title_full | Financial statement analysis a practitioner's guide Martin S. Fridson, Fernando Alvarez |
| title_fullStr | Financial statement analysis a practitioner's guide Martin S. Fridson, Fernando Alvarez |
| title_full_unstemmed | Financial statement analysis a practitioner's guide Martin S. Fridson, Fernando Alvarez |
| title_short | Financial statement analysis |
| title_sort | financial statement analysis a practitioner s guide |
| title_sub | a practitioner's guide |
| topic | Finanzanalyse (DE-588)4133000-6 gnd Bilanzanalyse (DE-588)4069453-7 gnd Jahresabschluss (DE-588)4162679-5 gnd |
| topic_facet | Finanzanalyse Bilanzanalyse Jahresabschluss |
| work_keys_str_mv | AT fridsonmartins financialstatementanalysisapractitionersguide AT alvarezfernando financialstatementanalysisapractitionersguide |