Financial Statement Analysis: A Practitioner's Guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Newark
John Wiley & Sons, Incorporated
2022
|
| Ausgabe: | 5th ed |
| Schriftenreihe: | Wiley Finance Ser
|
| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Beschreibung: | 1 Online-Ressource (447 Seiten) |
| ISBN: | 9781119457190 |
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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 -- 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 | |
| 505 | 8 | |a 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 -- Pro Forma Financial Statements -- Multiyear Projections -- Conclusion -- Chapter 13 Credit Analysis -- Balance Sheet Ratios -- Income Statement Ratios -- Statement of Cash Flows Ratios -- Combination Ratios -- Relating Ratios to Credit Risk -- Conclusion -- Chapter 14 Equity Analysis -- The Dividend Discount Model -- The Price‐Earnings Ratio -- The Du Pont Formula -- Valuation through Restructuring Potential -- Advanced Equity Analysis -- Conclusion -- Notes -- Glossary -- Further Reading -- About the Authors -- Index -- EULA. | |
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Datensatz im Suchindex
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| author | Fridson, Martin S. |
| author_facet | Fridson, Martin S. |
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| author_sort | Fridson, Martin S. |
| author_variant | m s f ms msf |
| building | Verbundindex |
| bvnumber | BV048324000 |
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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 -- Pro Forma Financial Statements -- Multiyear Projections -- Conclusion -- Chapter 13 Credit Analysis -- Balance Sheet Ratios -- Income Statement Ratios -- Statement of Cash Flows Ratios -- Combination Ratios -- Relating Ratios to Credit Risk -- Conclusion -- Chapter 14 Equity Analysis -- The Dividend Discount Model -- The Price‐Earnings Ratio -- The Du Pont Formula -- Valuation through Restructuring Potential -- Advanced Equity Analysis -- Conclusion -- Notes -- Glossary -- Further Reading -- About the Authors -- Index -- EULA. |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 5th ed |
| format | Electronic eBook |
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| id | DE-604.BV048324000 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:12:43Z |
| indexdate | 2024-07-10T09:35:17Z |
| institution | BVB |
| isbn | 9781119457190 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033703296 |
| oclc_num | 1312173636 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (447 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | John Wiley & Sons, Incorporated |
| record_format | marc |
| series2 | Wiley Finance Ser |
| spelling | Fridson, Martin S. Verfasser aut Financial Statement Analysis A Practitioner's Guide 5th ed Newark John Wiley & Sons, Incorporated 2022 ©2022 1 Online-Ressource (447 Seiten) txt rdacontent c rdamedia cr rdacarrier Wiley Finance Ser 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 -- Pro Forma Financial Statements -- Multiyear Projections -- Conclusion -- Chapter 13 Credit Analysis -- Balance Sheet Ratios -- Income Statement Ratios -- Statement of Cash Flows Ratios -- Combination Ratios -- Relating Ratios to Credit Risk -- Conclusion -- Chapter 14 Equity Analysis -- The Dividend Discount Model -- The Price‐Earnings Ratio -- The Du Pont Formula -- Valuation through Restructuring Potential -- Advanced Equity Analysis -- Conclusion -- Notes -- Glossary -- Further Reading -- About the Authors -- Index -- EULA. Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Electronic books Bilanzanalyse (DE-588)4069453-7 s Jahresabschluss (DE-588)4162679-5 s DE-604 Finanzanalyse (DE-588)4133000-6 s Alvarez, Fernando Sonstige oth Erscheint auch als Druck-Ausgabe Fridson, Martin S. Financial Statement Analysis Newark : John Wiley & Sons, Incorporated,c2022 9781119457145 |
| spellingShingle | Fridson, Martin S. 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 -- Pro Forma Financial Statements -- Multiyear Projections -- Conclusion -- Chapter 13 Credit Analysis -- Balance Sheet Ratios -- Income Statement Ratios -- Statement of Cash Flows Ratios -- Combination Ratios -- Relating Ratios to Credit Risk -- Conclusion -- Chapter 14 Equity Analysis -- The Dividend Discount Model -- The Price‐Earnings Ratio -- The Du Pont Formula -- Valuation through Restructuring Potential -- Advanced Equity Analysis -- Conclusion -- Notes -- Glossary -- Further Reading -- About the Authors -- Index -- EULA. Jahresabschluss (DE-588)4162679-5 gnd Bilanzanalyse (DE-588)4069453-7 gnd Finanzanalyse (DE-588)4133000-6 gnd |
| subject_GND | (DE-588)4162679-5 (DE-588)4069453-7 (DE-588)4133000-6 |
| 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 |
| title_fullStr | Financial Statement Analysis A Practitioner's Guide |
| title_full_unstemmed | Financial Statement Analysis A Practitioner's Guide |
| title_short | Financial Statement Analysis |
| title_sort | financial statement analysis a practitioner s guide |
| title_sub | A Practitioner's Guide |
| topic | Jahresabschluss (DE-588)4162679-5 gnd Bilanzanalyse (DE-588)4069453-7 gnd Finanzanalyse (DE-588)4133000-6 gnd |
| topic_facet | Jahresabschluss Bilanzanalyse Finanzanalyse |
| work_keys_str_mv | AT fridsonmartins financialstatementanalysisapractitionersguide AT alvarezfernando financialstatementanalysisapractitionersguide |