Hidden financial risk: understanding off-balance sheet accounting (Record no. 46343)

MARC details
000 -LEADER
fixed length control field 00778nam a2200193Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140323b2003 xxu||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0471433764
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 658.15
Item number K3H4
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Ketz, J Edward
9 (RLIN) 398447
245 ## - TITLE STATEMENT
Title Hidden financial risk: understanding off-balance sheet accounting
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc New Jersey
Name of publisher, distributor, etc John Wiley
Date of publication, distribution, etc 2003
300 ## - PHYSICAL DESCRIPTION
Extent 298 p.
Other physical details Includes Index
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc <br/>Table of contents<br/>Preface.<br/><br/>PART I. MY INVESTMENTS WENT OUCH!<br/><br/>1. What? Another Accounting Scandal?<br/><br/>2. Balance Sheet Woes.<br/><br/>PART II. HIDING FINANCIAL RISK.<br/><br/>3. How to Hide Debt with the Equity Method.<br/><br/>4. How to Hide Debt with Lease Accounting.<br/><br/>5. How to Hide Debt with Pension Accounting.<br/><br/>6. How to Hide Debt with Special Purpose Entities.<br/><br/>PART III. FAILURES THAT LED TO DECEPTIONS.<br/><br/>7. The Failure of Managers and Directors.<br/><br/>8. The Failure of the Auditing Profession.<br/><br/>9. The Failure of Regulation.<br/><br/>10. The Failure of Investors.<br/><br/>PART IV. MAKING FINANCIAL REPORTS CREDIBLE.<br/><br/>Chapter 11. Andersen Has the Solution—Really!<br/><br/>Bibliography.<br/><br/>Index.<br/>
520 ## - SUMMARY, ETC.
Summary, etc An insider's guide to understanding and eliminating accounting fraud<br/>How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds.<br/>J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business. He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today. <br/><br/>https://www.wiley.com/en-us/Hidden+Financial+Risk%3A+Understanding+Off+Balance+Sheet+Accounting-p-9780471468479
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting - Case studies
9 (RLIN) 398448
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting firms - Corrupt practices - Case studies
9 (RLIN) 1
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Business ethics - Case studies.
9 (RLIN) 0
852 ## - LOCATION/CALL NUMBER
Classification part K3H4
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Item type Books
Source of classification or shelving scheme Dewey Decimal Classification
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Item location Full call number Barcode Date last seen Koha item type
    Dewey Decimal Classification     Vikram Sarabhai Library Vikram Sarabhai Library General Stacks 04/05/2009 Rack 35-B / Slot 1904 (2nd Floor, East Wing) 658.15 K3H4 155082 04/09/2009 Books