Financial shenanigans
By: Howard Schilit, Jeremy Perler
Contributors: Perler, Jeremy
Edition: 3rd ed., [Fully rev. and updated].
Publisher: McGraw-Hill
Published: 2010
Place of publication: New York
Language: eng
Format: Hardcover
Number of pages: 318
ISBN-13: 9780071703079
Notes: Includes index.
Table of contents: title: As bad as it gets; title: Just touch up the x rays; title: Earnings manipulation shenanigan no. 1: recording revenue too soon; title: Earnings manipulation shenanigan no. 2: recording bogus revenue; title: Earnings manipulation shenanigan no. 3: boosting income using one-time or unsustainable activities; title: Earnings manipulation shenanigan no. 4: shifting current expenses to a later period; title: Earnings manipulation shenanigan no. 5: employing other techniques to hide expenses or losses; title: Earnings manipulation shenanigan no. 6: shifting current income to a later period; title: Earnings manipulation shenanigan no. 7: shifting future expenses to an earlier period; title: Cash flow shenanigan no. 1: shifting financing cash inflows to the operating section; title: Cash flow shenanigan no. 2: shifting normal operating cash outflows to the investing section; title: Cash flow shenanigan no. 3: inflating operating cash flow using acquisitions or disposals; title: Cash flow shenanigan no. 4: boosting operating cash flow using unsustainable activities; title: Key metrics shenanigan no. 1: showcasing misleading metrics that overstate performance; title: Key metrics shenanigan no. 2: distorting balance sheet metrics to avoid showing deterioration; title: Shenanigans recap and recommendations.