02421nam a22003257a 4500 20110119112823.0 110119t xxu||||| |||| 00| 0 eng d ENG-101907 9780071067393 350.00 0071067396 350.00 EN-85440 DBAD/PUB dpl Eng HF5681.B2 657.3 22 Schilit, Howard Mark 1952- 25375 Financial shenanigans / by Howard Schilit [and] Jeremy Perler 3rd fully rev. and updated ed New Delhi Tata McGraw-Hill c2010 7 West Patel Nagar New Delhi 110008 xii, 318 p. : ill. 24 cm (pbk) 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. Misleading financial statements. 25376 Fraud. 25377 Perler, Jeremy 25378 ddc EN 657.3 SC H 49937 49937 0 0 ddc 0 1 NFIC DBAD DBAD 2011-01-19 DBAD/PUB 350.00 0 657.3 SC H EN-85440 2011-01-19 00:00:00 1 350.00 2011-01-19 EN