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Techniques to uncover and avoid accounting frauds and scams

Inflated profits . . . Suspicious write-offs . . . Shifted expenses . . . These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuations­­from investors and lenders to managers and auditors­­can use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.

作者简介:

HOWARD M.SCHUILIT,Ph.D.,CPA,ia President of the Center for Financial Research and Analysis (CFRA),a leading independent financial research organization,and is one of today's leading arthorities on detecting accounting gimmicks.Dr.Schilit,a former professor at American University,has been quoted or featured in numerous business publications including The Wall Street Journal,Business Week,Fortune,and The New York Times,and has appeared on CNBC,CNN,and other networks.He is also the coauthor of Blue Chips and Hot Tips.

Preface:Must Be a Sign of the Tims

PART ONE:Establishing the Foundation

Chapter 1:You Can Fool Some of the People All of the Time

Chapter 2:Seek and Ye Shall Find

Chapter 3:Searching for Shenanigans

PART RWO:The Seven Shenanigans

Chapter 4:Shenanigan No.1:Recording Revenue Too Soon or of Questionable Quality

Chapter 5:Shenanigan No.2:Recording Bogus Revenue

Chapter 6:Shenanigan No.3:Boosting Income with One-Time Gains

Chapter 7:Shenanigan No.4:Shifting Current Expenses to a Later or Earlier Period

Chapter 8:Shenanigan No.5:Failing to Record or Improperly Reducing Liabiities

Chapter 9:Snenanigan No.6:Shifting Shifting Current Revenue to a Later Period

Chapter 10:Shenanigan No.7:Shifting Future Expenses to the Current Peiod As a Special Charge

PART THEREE:Techniques for Detecting Shenanigans

Chapter 11:Database Searching

Chapter 12:Analyzing Financial Reports

PART FOUR:Problem Areas

Chapter 13:Acquisition Accounting Tricks

Chapter 14:Revenue Recongnition

PART FIVE:Looking Back…Looing Forward

Chapter 15:History of Financial Shenanigans

Chapter 16:Leading the Battle to Combat Shenanigans

Chapter 17:As Bad As It Gets

APPENDIX TUTORIAL:Understanding the Basics of Financial Reporting

Index

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如果你接觸到這些產品，便可以考慮使用過濾方法找出有下列特徵的公司：

相對於淨收入，營業現金流出現直線下降

相對與銷售額，應收賬款出現巨幅增長

相對於銷售額和銷售成本，庫存急劇膨脹

毛利率出現惡化

“軟性”資產出現大幅度增加

遞延收入出現大幅度下降

信息来源：

*新闻发布稿；

*SEC的备案；

*对公司的采访；

*商业数据库（筛选用）。

指导原则1

收入应该在盈利过程已经完成以及交易已经发生之时才能记录。同样，投资所得应该在非经营性资产以高于它的账面价值出后之时才能记录。

指导原则2

企业应该将未来能够产生利益的成本资本化，而将不能产生利益的成本作为费用。

指导原则3

当企业通过使用某项资产实现利益时，这项资产或它的一部分应该作为这个时期的费用而被注销。

指导原则4

当资产价值出现突然而实质性丧失时，整个而不是部分资产应该立即被注销。

指导原则5

如果将来有义务作出某种牺牲时，企业产生了一项负债。

指导原则6

收入应该在赚取的时期内记录。

指导原则7

费用应该在利益实现时抵消收入。

书籍介绍

Techniques to uncover and avoid accounting frauds and scams Inflated profits . . . Suspicious write-offs . . . Shifted expenses . . . These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuations­­from investors and lenders to managers and auditors­­can use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.