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The Financial Numbers Game : detecting creative accounting practices / Charles W. Mulford and Eugene E. Comiskey.

By: Contributor(s): Material type: TextTextPublication details: New York : Wiley, c2002.Description: xi, 395 p. ; 26 cmISBN:
  • 9780471770732
Subject(s): DDC classification:
  • 657.3 / MUL 21
  • 657/.3 21
  • 657.3 21
Contents:
Contents: 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 Fictitious 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.
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Includes bibliographical references and indexes.

Contents: 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 Fictitious 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.

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