TY  - BOOK
AU  - Schilit,Howard Mark
AU  - Perler,Jeremy
TI  - Financial shenanigans
SN  - 9780071703079 
AV  - HF5681.B2S3 2010 
PY  - 2010///
CY  - New York
PB  - McGraw-Hill
KW  - Misleading financial statements
KW  - Fraud
N1  - Includes index; 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
ER  -