000			03411nam a2200409 4500
001			20136427
003			OSt
005			20200528160531.0
008			200528b xxu||||| |||| 00| 0 eng d
010			_a 2017051533
020			_a9781260117264 (alk. paper)
020			_a126011726X
040			_aDLC _beng _cDLC _erda _dDLC
042			_apcc
082	0	0	_a657.3 _223
100	1		_aSchilit, Howard Mark, _d1952- _eauthor.
245	1	0	_aFinancial shenanigans : _bhow to detect accounting gimmicks and fraud in financial reports / _cHoward M. Schilit, Jeremy Perler, Yoni Engelhart.
250			_a4th ed.
264		1	_aNew York : _bMcGraw-Hill Education, _c[2018]
300			_axiii, 317 p. ; _c24 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
365			_aUSD _b$40.00 _c$ _d1 USD = 75.00 INR
500			_aIncludes index.
505			_aPreface: 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
650		0	_aMisleading financial statements.
650		0	_aFraud.
650		0	_aAccounting fraud.
650		0	_aFinancial statements.
700	1		_aPerler, Jeremy, _eauthor.
700	1		_aEngelhart, Yoni, _eauthor.
856			_3Publisher's Description and Content page _uhttps://www.mheducation.com/highered/product/financial-shenanigans-fourth-edition-how-detect-accounting-gimmicks-fraud-financial-reports-schilit-perler/9781260117264.html
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cM
955			_brm15 2017-11-09 _irm15 2017-11-09 (telework) to Dewey _axn11 2018-08-03 2 copies rec'd., to CIP ver.
999			_c12640 _d12640