000			02421nam a22003257a 4500
005			20110119112823.0
008			110119t xxu||||| |||| 00| 0 eng d
010			_aENG-101907
020			_a9780071067393 _c350.00
020			_a0071067396 _c350.00
035			_aEN-85440
037			_bDBAD/PUB
040			_adpl _bEng
050	0	0	_aHF5681.B2
082	0	0	_a657.3 _222
100	1		_aSchilit, Howard Mark _d1952- _925375
245	1	0	_aFinancial shenanigans / _cby Howard Schilit [and] Jeremy Perler
250			_a3rd fully rev. and updated ed
260			_aNew Delhi _bTata McGraw-Hill _cc2010
270			_a7 West Patel Nagar _bNew Delhi _e110008
300			_axii, 318 p. : _bill. _c24 cm (pbk)
500			_aIncludes index
505	0		_aAs 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.
650		0	_aMisleading financial statements. _925376
650		0	_aFraud. _925377
700	1		_aPerler, Jeremy _925378
942			_2ddc _cEN _h657.3 _mSC H
999			_c49937 _d49937