CITATION

Schilit, Howard and Perler, Jeremy. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports, Third Edition. US: McGraw-Hill, 2010.

Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports, Third Edition

Published:  April 2010

eISBN: 9780071703086 007170308X | ISBN: 9780071703079
  • Contents
  • Preface
  • Acknowledgments
  • Part One: Establishing the Foundation
  • Chapter 1: As Bad as It Gets
  • 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 Using 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 an Earlier 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: Shifting Normal Operating Cash Outflows to the Investing Section
  • Chapter 12: Cash Flow Shenanigan No. 3: Inflating Operating Cash Flow Using Acquisitions or Disposals
  • Chapter 13: Cash Flow Shenanigan No. 4: Boosting Operating Cash Flow Using Unsustainable Activities
  • Part Four: Key Metrics Shenanigans
  • Chapter 14: Key Metrics Shenanigan No. 1: Showcasing Misleading Metrics That Overstate Performance
  • Chapter 15: Key Metrics Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration
  • Part Five: Putting It All Together
  • Chapter 16: Shenanigans Recap and Recommendations
  • Index