MARC record from Internet Archive

LEADER: 06453cam a22009134a 4500
001 ocm47716466
003 OCoLC
005 20191109073411.2
008 010801s2002 nyu b 001 0 eng
010 $a 2001045648
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043 $an-us---
050 00 $aHF5681.B2$b.M75 2002
082 00 $a657/.3$221
084 $a85.25$2bcl
084 $aF276.6$2clc
084 $aQP 822$2rvk
084 $aQP 820$2rvk
049 $aMAIN
100 1 $aMulford, Charles W.,$d1951-
245 14 $aThe financial numbers game :$bdetecting creative accounting practices /$cCharles W. Mulford and Eugene E. Comiskey.
260 $aNew York :$bWiley,$c©2002.
300 $axi, 395 pages ;$c26 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
504 $aIncludes bibliographical references and indexes.
505 0 $aFinancial 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.
520 $aMulford 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.
590 $bInternet Archive - 2
590 $bInternet Archive 2
650 0 $aFinancial statements$zUnited States.
650 6 $aÉtats financiers$zÉtats-Unis.
650 7 $aFinancial statements.$2fast$0(OCoLC)fst00924782
651 7 $aUnited States.$2fast$0(OCoLC)fst01204155
650 17 $aJaarrekeningen.$2gtt
650 17 $aFinanciële verslaglegging.$2gtt
650 17 $aFraude.$2gtt
650 7 $aBilanz$2gnd
651 7 $aUSA$2gnd
651 7 $aUSA.$2swd
650 4 $aEstados financieros$zEstados Unidos.
700 1 $aComiskey, Eugene E.
856 41 $3Table of contents$uhttp://catdir.loc.gov/catdir/toc/wiley021/2001045648.html
856 41 $3Table of contents$uhttp://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009855981&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
856 41 $3Table of contents$uhttp://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1146804&custom_att_2=simple_viewer
856 41 $3Table of contents$uhttp://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009855981&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
856 42 $3Contributor biographical information$uhttp://catdir.loc.gov/catdir/bios/wiley044/2001045648.html
856 42 $3Publisher description$uhttp://catdir.loc.gov/catdir/description/wiley036/2001045648.html
856 4 $3Cover$qimage/jpeg$uhttp://swbplus.bsz-bw.de/bsz10065424xcov.htm$v20091124042735
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938 $aIngram$bINGR$n9780471370086
938 $aYBP Library Services$bYANK$n2251282
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