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| Material Type: | Internet resource |
|---|---|
| Document Type: | Book, Internet Resource |
| All Authors / Contributors: |
Charles W Mulford; Eugene E Comiskey |
| ISBN: | 0471370088 9780471370086 |
| OCLC Number: | 47716466 |
| Description: | xi, 395 p. ; 26 cm. |
| Contents: | Financial numbers game. Rewards of the game -- Classifying creative accounting practices -- Plan of this book -- How the game is played. Accounting policy choice and application -- Fraudulent financial reporting -- Cleaning up after the game -- Clarifying terminology -- Earnings management : a closer look. What is earnings management? -- Incentives and conditions for earnings management -- Earnings management techniques -- Evidence of earnings management -- Effectiveness of earnings management -- Is earnings management good or bad? -- The SEC responds. The chairman's speech -- The action plan --Subsequent developments -- Enforcing the securities laws -- Financial professionals speak out. Survey of financial professionals -- Survey results -- Recognizing premature or fictitious revenue. Is it premature or fictitious revenue? -- When should revenue be recognized? -- Detecting premature or fictitious revenue -- Checklist to detect premature or fictitious revenue -- Aggressive capitalization and extended amortization policies. Cost capitalization -- Detecting aggressive cost capitalization policies -- Amortizing capitalized costs -- Detecting extended amortization periods --Checklist to detect aggressive capitalization and extended amortization policies -- Misreported assets and liabilities. Link with reported earnings -- Boosting shareholders' equity -- Overvalued assets -- Undervalued liabilities -- Checklist to detect misreported assets and liabilities -- Getting creative with the income statement : classification and disclosure. Current income statement requirements and practices -- Reporting comprehensive income -- Creative income statement classifications -- Creativity with other aspects of the income statement -- Getting creative with the income statement : pro-forma measures of earnings. Recasting the bottom line : pro-forma earnings measures -- Problems with cash flow reporting. Reporting cash flow -- Problems with reported operating cash flow -- Using operating cash flow to detect creative accounting practices -- Checklist for using operating cash flow to detect creative accounting practices. |
| Responsibility: | Charles W. Mulford and Eugene E. Comiskey. |
| More information: |
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