Record Locator: marc_ithaca_college/ic_marc.mrc

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LEADER: 02992cam a22002894a 45e0
001 287089
005 20030604115440.0
008 020528s2002 nyu b 001 0 eng
010    $a 2001045648
035    $a47716466
040    $aDLC$cDLC$dUKM$dC#P$dIOJ$dXIM
015    $aGBA1-U9249
019    $a49352446
020    $a0471370088
042    $apcc
043    $an-us---
050 00 $aHF5681.B2$bM75 2002
049    $aXIMM
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,$cc2002.
300    $axi, 395 p. ;$c26 cm.
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.
650  0 $aFinancial statements$zUnited States.
700 1  $aComiskey, Eugene E.
994    $aE0$bXIM

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