| 名称 | Financial shenanigans | |
| 索引号 | F231.5/E20081.3 | |
| 分类号 | F231.5 F231.5(会计报表) F231(会计簿记方法) F23(会计) F2(经济计划与管理) F(经济) |
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| 作者 | Schilit、 Howard Mark、 1952-、Perler、 Jeremy.、 | |
| 出版社 | New York : McGraw-Hill, c2010. | |
| ISBN | ||
| 页数 | xii, 318 p. : ill. ; 24 cm. | |
| 价格 | ||
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| 简介 | ||
| 注解 | Includes index. 內容 As bad as it gets -- Just touch up the x rays -- Earnings manipulation shenanigan no. 1: recording revenue too soon -- Earnings manipulation shenanigan no. 2: recording bogus revenue -- Earnings manipulation shenanigan no. 3: boosting income using one-time or unsustainable activities -- Earnings manipulation shenanigan no. 4: shifting current expenses to a later period -- Earnings manipulation shenanigan no. 5: employing other techniques to hide expenses or losses -- Earnings manipulation shenanigan no. 6: shifting current income to a later period -- Earnings manipulation shenanigan no. 7: shifting future expenses to an earlier period -- Cash flow shenanigan no. 1: shifting financing cash inflows to the operating section -- Cash flow shenanigan no. 2: shifting normal operating cash outflows to the investing section -- Cash flow shenanigan no. 3: inflating operating cash flow using acquisitions or disposals -- Cash flow shenanigan no. 4: boosting operating cash flow using unsustainable activities -- Key metrics shenanigan no. 1: showcasing misleading metrics that overstate performance -- Key metrics shenanigan no. 2: distorting balance sheet metrics to avoid showing deterioration -- Shenanigans recap and recommendations. | |










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