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雷达卡
(Howard M. Schilit, Jeremy Perler, ISBN: 978-0-07-170308-6)
(金融有心计: 如何检测财务报告的会计伎俩和欺诈行为)
(目录如下)
Preface vii
Acknowledgments xi
PART ONE: Establishing the Foundation 1
Chapter 1: As Bad as It Gets 3
Chapter 2: Just Touch Up the X Rays 23
PART TWO: Earnings Manipulation Shenanigans 43
Chapter 3: Earnings Manipulation Shenanigan No. 1: Recording
Revenue Too Soon 47
Chapter 4: Earnings Manipulation Shenanigan No. 2:
Recording Bogus Revenue 75
Chapter 5: Earnings Manipulation Shenanigan No. 3: Boosting
Income Using One-Time or Unsustainable Activities 93
Chapter 6: Earnings Manipulation Shenanigan No. 4:
Shifting Current Expenses to a Later Period 111
Chapter 7: Earnings Manipulation Shenanigan No. 5:
Employing Other Techniques to Hide Expenses
or Losses 137
Chapter 8: Earnings Manipulation Shenanigan No. 6:
Shifting Current Income to a Later Period 159
Chapter 9: Earnings Manipulation Shenanigan No. 7:
Shifting Future Expenses to an Earlier Period 175
PART THREE: Cash Flow Shenanigans 189
Chapter 10: Cash Flow Shenanigan No. 1: Shifting Financing
Cash Inflows to the Operating Section 197
Chapter 11: Cash Flow Shenanigan No. 2: Shifting Normal
Operating Cash Outflows to the Investing Section 213
Chapter 12: Cash Flow Shenanigan No. 3: Inflating Operating
Cash Flow Using Acquisitions or Disposals 227
Chapter 13: Cash Flow Shenanigan No. 4: Boosting Operating
Cash Flow Using Unsustainable Activities 241
PART FOUR: Key Metrics Shenanigans 253
Chapter 14: Key Metrics Shenanigan No. 1: Showcasing
Misleading Metrics That Overstate Performance 261
Chapter 15: Key Metrics Shenanigan No. 2: Distorting
Balance Sheet Metrics to Avoid Showing
Deterioration 281
Part Five: Putting It All Together 297
Chapter 16: Shenanigans Recap and Recommendations 299
Index 311
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