Financial shenanigans: how to detect accounting gimmicks and fraud in financial reports
Schilit, Howard M
Financial shenanigans: how to detect accounting gimmicks and fraud in financial reports - 4th ed. - New York Tata McGraw Hill 2018 - xii; 317p., ill. Includes Index
Preface: Reflections on My Last 25 Years
Part One: Establishing the Foundation
Chapter 1: 25 Years of Shenanigans
Chapter 2: Just Touch Up the X-Rays
Part Two: Earnings Manipulation Shenanigans
Chapter 3: Earnings Manipulation Shenanigan No. 1: Recording Revenue Too Soon
Chapter 4: Earnings Manipulation Shenanigan No. 2: Recording Bogus Revenue
Chapter 5: Earnings Manipulation Shenanigan No. 3: Boosting Income with One-Time or Unsustainable Activities
Chapter 6: Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later Period
Chapter 7: Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or Losses
Chapter 8: Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later Period
Chapter 9: Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current Period
Part Three: Cash Flow Shenanigans
Chapter 10: Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating Section
Chapter 11: Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other Sections
Chapter 12: Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable Activities
Part Four: Key Metrics Shenanigans
Chapter 13: Key Metric Shenanigan No. 1: Showcasing Misleading Metrics that Overstate Performance
Chapter 14: Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration
Part Five: Acquisition Accounting Shenanigans
Chapter 15: Acquisition Accounting Shenanigan No. 1: Artificially Boosting Revenue and Earnings
Chapter 16: Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash Flow
Chapter 17: Acquisition Accounting Shenanigan No. 3: Manipulating Key Metrics
Part Six: Putting it all Together
Chapter 18: The Unraveling
Chapter 19: The Forensic Mindset
Index
Acknowledgments
https://www.mheducation.com/highered/product/9781260117264.toc.html
9781260117264
Misleading financial statements
Accounting fraud
Financial statements
Fraud
657.3 / S2F4-2018
Financial shenanigans: how to detect accounting gimmicks and fraud in financial reports - 4th ed. - New York Tata McGraw Hill 2018 - xii; 317p., ill. Includes Index
Preface: Reflections on My Last 25 Years
Part One: Establishing the Foundation
Chapter 1: 25 Years of Shenanigans
Chapter 2: Just Touch Up the X-Rays
Part Two: Earnings Manipulation Shenanigans
Chapter 3: Earnings Manipulation Shenanigan No. 1: Recording Revenue Too Soon
Chapter 4: Earnings Manipulation Shenanigan No. 2: Recording Bogus Revenue
Chapter 5: Earnings Manipulation Shenanigan No. 3: Boosting Income with One-Time or Unsustainable Activities
Chapter 6: Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later Period
Chapter 7: Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or Losses
Chapter 8: Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later Period
Chapter 9: Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current Period
Part Three: Cash Flow Shenanigans
Chapter 10: Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating Section
Chapter 11: Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other Sections
Chapter 12: Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable Activities
Part Four: Key Metrics Shenanigans
Chapter 13: Key Metric Shenanigan No. 1: Showcasing Misleading Metrics that Overstate Performance
Chapter 14: Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration
Part Five: Acquisition Accounting Shenanigans
Chapter 15: Acquisition Accounting Shenanigan No. 1: Artificially Boosting Revenue and Earnings
Chapter 16: Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash Flow
Chapter 17: Acquisition Accounting Shenanigan No. 3: Manipulating Key Metrics
Part Six: Putting it all Together
Chapter 18: The Unraveling
Chapter 19: The Forensic Mindset
Index
Acknowledgments
https://www.mheducation.com/highered/product/9781260117264.toc.html
9781260117264
Misleading financial statements
Accounting fraud
Financial statements
Fraud
657.3 / S2F4-2018