The Resource The financial numbers game : detecting creative accounting practices, Charles W. Mulford and Eugene E. Comiskey

The financial numbers game : detecting creative accounting practices, Charles W. Mulford and Eugene E. Comiskey

Label
The financial numbers game : detecting creative accounting practices
Title
The financial numbers game
Title remainder
detecting creative accounting practices
Statement of responsibility
Charles W. Mulford and Eugene E. Comiskey
Creator
Contributor
Subject
Language
eng
Summary
Mulford describes ways in which some managers manipulate their financial reports to create better outcomes. While some flexibility exists within the GAAP principles, some types of modifications go beyond the limits of proper reporting. Mulford provides the best methods for detecting what is not allowable and insight into how accountants and their administrators view the ethics of manipulating data
Cataloging source
DLC
http://library.link/vocab/creatorDate
1951-
http://library.link/vocab/creatorName
Mulford, Charles W.
Index
index present
LC call number
HF5681.B2
LC item number
.M75 2002
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
Comiskey, Eugene E
http://library.link/vocab/subjectName
  • Financial statements
  • Estados financieros
  • États financiers
  • Financial statements
  • Jaarrekeningen
  • Financiële verslaglegging
  • Fraude
  • Bilanz
  • United States
  • USA
Label
The financial numbers game : detecting creative accounting practices, Charles W. Mulford and Eugene E. Comiskey
Instantiates
Publication
Bibliography note
Includes bibliographical references and indexes
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Financial numbers game. Rewards of the game -- Classifying creative accounting practices -- Plan of this book -- How the game is played. Accounting policy choice and application -- Fraudulent financial reporting -- Cleaning up after the game -- Clarifying terminology -- Earnings management : a closer look. What is earnings management? -- Incentives and conditions for earnings management -- Earnings management techniques -- Evidence of earnings management -- Effectiveness of earnings management -- Is earnings management good or bad? -- The SEC responds. The chairman's speech -- The action plan --Subsequent developments -- Enforcing the securities laws -- Financial professionals speak out. Survey of financial professionals -- Survey results -- Recognizing premature or fictitious revenue. Is it premature or fictitious revenue? -- When should revenue be recognized? -- Detecting premature or fictitious revenue -- Checklist to detect premature or fictitious revenue -- Aggressive capitalization and extended amortization policies. Cost capitalization -- Detecting aggressive cost capitalization policies -- Amortizing capitalized costs -- Detecting extended amortization periods --Checklist to detect aggressive capitalization and extended amortization policies -- Misreported assets and liabilities. Link with reported earnings -- Boosting shareholders' equity -- Overvalued assets -- Undervalued liabilities -- Checklist to detect misreported assets and liabilities -- Getting creative with the income statement : classification and disclosure. Current income statement requirements and practices -- Reporting comprehensive income -- Creative income statement classifications -- Creativity with other aspects of the income statement -- Getting creative with the income statement : pro-forma measures of earnings. Recasting the bottom line : pro-forma earnings measures -- Problems with cash flow reporting. Reporting cash flow -- Problems with reported operating cash flow -- Using operating cash flow to detect creative accounting practices -- Checklist for using operating cash flow to detect creative accounting practices
Dimensions
26 cm
Extent
xi, 395 pages
Isbn
9780471770732
Lccn
2001045648
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
  • (OCoLC)47716466
  • (OCoLC)ocm47716466
Label
The financial numbers game : detecting creative accounting practices, Charles W. Mulford and Eugene E. Comiskey
Publication
Bibliography note
Includes bibliographical references and indexes
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Financial numbers game. Rewards of the game -- Classifying creative accounting practices -- Plan of this book -- How the game is played. Accounting policy choice and application -- Fraudulent financial reporting -- Cleaning up after the game -- Clarifying terminology -- Earnings management : a closer look. What is earnings management? -- Incentives and conditions for earnings management -- Earnings management techniques -- Evidence of earnings management -- Effectiveness of earnings management -- Is earnings management good or bad? -- The SEC responds. The chairman's speech -- The action plan --Subsequent developments -- Enforcing the securities laws -- Financial professionals speak out. Survey of financial professionals -- Survey results -- Recognizing premature or fictitious revenue. Is it premature or fictitious revenue? -- When should revenue be recognized? -- Detecting premature or fictitious revenue -- Checklist to detect premature or fictitious revenue -- Aggressive capitalization and extended amortization policies. Cost capitalization -- Detecting aggressive cost capitalization policies -- Amortizing capitalized costs -- Detecting extended amortization periods --Checklist to detect aggressive capitalization and extended amortization policies -- Misreported assets and liabilities. Link with reported earnings -- Boosting shareholders' equity -- Overvalued assets -- Undervalued liabilities -- Checklist to detect misreported assets and liabilities -- Getting creative with the income statement : classification and disclosure. Current income statement requirements and practices -- Reporting comprehensive income -- Creative income statement classifications -- Creativity with other aspects of the income statement -- Getting creative with the income statement : pro-forma measures of earnings. Recasting the bottom line : pro-forma earnings measures -- Problems with cash flow reporting. Reporting cash flow -- Problems with reported operating cash flow -- Using operating cash flow to detect creative accounting practices -- Checklist for using operating cash flow to detect creative accounting practices
Dimensions
26 cm
Extent
xi, 395 pages
Isbn
9780471770732
Lccn
2001045648
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
  • (OCoLC)47716466
  • (OCoLC)ocm47716466

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