Schilit, Howard Mark, 1952-
Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports / Howard M. Schilit, Jeremy Perler, Yoni Engelhart. - 4th ed. - xiii, 317 p. ; 24 cm
Includes index.
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
9781260117264 (alk. paper) 126011726X
2017051533
Misleading financial statements.
Fraud.
Accounting fraud.
Financial statements.
657.3 , B4/1 23
Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports / Howard M. Schilit, Jeremy Perler, Yoni Engelhart. - 4th ed. - xiii, 317 p. ; 24 cm
Includes index.
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
9781260117264 (alk. paper) 126011726X
2017051533
Misleading financial statements.
Fraud.
Accounting fraud.
Financial statements.
657.3 , B4/1 23