Detecting earnings management
著者
書誌事項
Detecting earnings management
Wiley, c2004
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注記
Includes bibliographical references (p. 318-320) and index
内容説明・目次
内容説明
This brief and timely text describes the current environment and provides practical details on specific earnings management potential. It shows students how aggressive earnings management can be detected, based on publicly available information. Throughout the text, the authors use multiple perspectives to enhance understanding of the material. Short cases in every chapter provide a "feel" for evaluating public data and analyzing earnings management potential.
目次
Preface. About the Author.
Acknowledgments.
1. What is Earnings Management?
2. Companies in Trouble-A Historical Perspective.
3. What's in a Financial Report and What to Do with It?
4. The Balance Sheet.
5. The Income Statement, Part I-Level 1 Analysis.
6. The Income Statement, Part II-Expenses, Nonoperating Items.
7. Cash Flows and Alternative Definitions of the Bottom Line.
8. Evaluating Trends, Norms and Quarterly Data.
9. Business Combinations ad Related Issues.
10. Corporate Governance, Compensation, and Other Employee Issues.
11. Risk Management, Derivatives, and Special-Purpose Entities.
Appendix.
Glossary.
References.
Index.
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