000			03892 a2200241 4500
005			20240919112413.0
008			240918b |||||||| |||| 00| 0 eng d
020			_a9781260117264
082			_a657.3 _bSCH
100			_aSchilit, Howard M. _917860
245			_aFinancial shenanigans: _bhow to detect accounting gimmicks and fraud in financial reports
250			_a4th
260			_bMcGraw-Hill Education _aNew York _c2018
300			_axiii, 317 p.
365			_aUSD _b44.00
500			_aTable of Contents: Preface: Reflections on My Last 25 Years Part One: Establishing the Foundation Chapter 1: 25 Years of Shenanigans Chapter 2: Just Touch Up the X-Rays Part Two: Earnings Manipulation Shenanigans Chapter 3: Earnings Manipulation Shenanigan No. 1: Recording Revenue Too Soon Chapter 4: Earnings Manipulation Shenanigan No. 2: Recording Bogus Revenue Chapter 5: Earnings Manipulation Shenanigan No. 3: Boosting Income with One-Time or Unsustainable Activities Chapter 6: Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later Period Chapter 7: Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or Losses Chapter 8: Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later Period Chapter 9: Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current Period Part Three: Cash Flow Shenanigans Chapter 10: Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating Section Chapter 11: Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other Sections Chapter 12: Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable Activities Part Four: Key Metrics Shenanigans Chapter 13: Key Metric Shenanigan No. 1: Showcasing Misleading Metrics that Overstate Performance Chapter 14: Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration Part Five: Acquisition Accounting Shenanigans Chapter 15: Acquisition Accounting Shenanigan No. 1: Artificially Boosting Revenue and Earnings Chapter 16: Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash Flow Chapter 17: Acquisition Accounting Shenanigan No. 3: Manipulating Key Metrics Part Six: Putting it all Together Chapter 18: The Unraveling Chapter 19: The Forensic Mindset Index Acknowledgments
520			_aThis fourth edition of the classic guide shines a light on the most shocking frauds and financial reporting offenders of the last twenty-five years, and gives investors the tools they need to detect: •Corporate cultures that incentivize dishonest practices •The latest tricks companies use to exaggerate revenue and earnings •Techniques devised by management to manipulate cash flow as easily as earnings •Companies that use misleading metrics to fool investors about their financial performance •How companies use acquisitions to hide deterioration in their underlying business This new edition focuses on the key case studies and most important lessons from the past quarter century, and brings you up to date on accounting chicanery in the global markets. Howard Schilit and his team of renowned forensic accounting experts expose financial reporting miscreants and unveil the latest methods companies use to mislead investors. You’ll learn everything you need to know to unearth deceptive reporting and avoid costly mistakes. (https://www.mheducation.com/highered/product/financial-shenanigans-fourth-edition-how-detect-accounting-gimmicks-fraud-financial-reports-schilit-perler/9781260117264.html)
650			_aMisleading financial statements _917861
650			_aFraud _917862
700			_aPerler, Jeremy _917863
700			_aEngelhart, Yoni _917864
942			_cBK _2ddc
999			_c7158 _d7158