Research Catalog

Title

Detecting earnings management / Gary Giroux.

Author

Giroux, Gary A.

Publication

Hoboken, NJ : Wiley, [2004], ©2004.

Supplementary Content

Publisher description

Items in the Library & Off-site

Holdings

Details

Description

x, 326 pages : illustrations; 24 cm

Summary

"As recent corporate scandals prove, corrupt companies can maintain a facade of financial success through manipulation and fraud almost to the day they file for bankruptcy. Fortunately, tools exist to detect aggressive earnings management." "This timely book reviews the current environment, explains the tools that can be used to detect a manipulative financial environment, and introduces techniques for recasting financial information to get a truer economic picture. Brief cases reflecting a variety of companies provide a feel for evaluating public data and how earnings management potential can be analyzed. In addition, an appendix features a complete earnings management detection checklist that can be used to conduct a thorough analysis of any corporation."--BOOK JACKET.

Subjects

• Corporations > Corrupt practices
• Corporate profits
• Corporations > Finance
• Corporations > Accounting
• Financial statements

Bibliography (note)

• Includes bibliographical references (p. 318-320) and index.

Contents

1. What Is Earnings Management? -- 2. Companies in Trouble - A Historical Perspective -- 3. What's in a Financial Report and What to Do With It -- 4. The Balance Sheet -- 5. The Income Statement, Part I - Level 1 Analysis -- 6. The Income Statement, Part II - Expenses, Nonoperating Items -- 7. Cash Flows and Alternative Definitions of the Bottom Line -- 8. Evaluating Trends, Norms, and Quarterly Data -- 9. Business Combinations and Related Issues -- 10. Corporate Governance, Compensation, and Other Employee Issues -- 11. Risk Management, Derivatives, and Special-Purpose Entities.

ISBN

0471470864 (pbk.)

LCCN

2003057672

Owning Institutions

Columbia University Libraries