The Financial Numbers Game: Detecting Creative Accounting Practices

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To shore up their firms' share prices when preliminary estimates indicate that actual earnings will fall short of expectations, some managers use accounting techniques to alter report profits. Early detection of misleading results can lead to more timely corrective action and a better opportunity to avoid any potential negative earnings surprises and share-price declines. This book identifies the steps businesses may take to misstate financial performance and alerts accountants who prepare financial statements and financial analysts to detect misleading results.
1. Financial Numbers Game.

2. How the Game Is Played.

3. Earnings Management: A Closer Look.

4. The SEC Responds.

5. Financial Professionals Speak Out.

6. Recognizing Premature or Fictions Revenue.

7. Aggressive Capitalization and Extended Amortization Policies.

8. Misreported Assets and Liabilities.

9. Getting Creative with the Income Statement: Classification and Disclosure.

10. Getting Creative with the Income Statement: Pro-Forma Measures of Earnings.

11. Problems with Cash Flow Reporting.

Subject Index.

Company Index.
Praise for The Financial Numbers Game
"So much for the notion 'those who can, do-those who can't, teach.' Mulford and Comiskey function successfully both as college professors and real-world financial mercenaries. These guys know their balance sheets. The Financial Numbers Game should serve as a survival manual for both serious individual investors and industry pros who study and act upon the interpretation of financial statements. This unique blend of battle-earned scholarship and quality writing is a must-read/must-have reference for serious financial statement analysis."
-Bob Acker, Editor/Publisher, The Acker Letter

"Wall Street's unforgiving attention to quarterly earnings presents ever-increasing pressure on CFOs to manage earnings and expectations. The Financial Numbers Game provides a clear explanation of the ways in which management can stretch, bend, and break accounting rules to reach the desired bottom line. This arms the serious investor or financial analyst with the healthy skepticism required to drive beyond reported results to a clear understanding of a firm's true performance."
-Mark Hurley, Managing Director, Training and Development Global Corporate and Investment Banking, Bank of America

"After reading The Financial Numbers Game, I feel as though I've taken a master's course in financial statement analysis. Mulford and Comiskey's latest book should be required reading for anyone who is serious about fundamentally analyzing stocks."
-Harry Domash, Investing Columnist, San Francisco Chronicle and Publisher, Winning Investing

The Financial Numbers Game identifies the steps businesses may take to misstate financial performance and helps its readers to identify those situations where reported results may not be what they seem.
Autor: Charles W. Mulford, Eugene E. Comiskey
CHARLES W. MULFORD is Invesco Chair and Professor of Accounting and EUGENE E. COMISKEY is Callaway Chair and Professor of Accounting in the DuPree College of Management at the Georgia Institute of Technology in Atlanta, Georgia.

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Autor: Charles W. Mulford
ISBN-13 :: 9780471770732
ISBN: 0471770736
Erscheinungsjahr: 01.09.2005
Verlag: JOHN WILEY & SONS INC
Gewicht: 699g
Seiten: 395
Sprache: Englisch
Sonstiges: Taschenbuch, 252x179x26 mm
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