Howard Schilit, Ph.D., CPA, is the founder and chief executive officer of the Financial Shenanigans Detection (FSD) Group, LLC, which alerts its clients to accounting chicanery. Previously he founded the Center for Financial Research and Analysis (CFRA). Smart Money magazine twice selected him as one of the "Power 30" of investing.
发表于2024-11-22
Financial Shenanigans 2024 pdf epub mobi 电子书
上市公司的股价通常是和公司的盈利情况(利润)紧密联系的,因此,上市公司往往有很大的动力进行财务造假。 一个简单的公式: 利润=收入-费用 举个例子,开个面包店,一年卖出去面包收到的钱就是收入,和生产面包关联的钱,比如买面粉、黄油、以及面包师傅的工资,是费用(...
评分在当今社会,无论是日常商业往来,还是运作资本市场,无一不涉及到财务这个话题。一个企业有没有诚信,除了经营诚信、道德诚信外,最重要的莫过于财务诚信了。从某种意义上来说,有了财务诚信,才能谈及商业诚信。 《财务诡计》一书,向读者诠释了完整的财务欺诈骗术的理论分析...
评分资产有两大类:一是预计能产生未来收益的资产(如存货、固定资产等),二是通过销售或投资所形成的资产,且这些资产最终将转化为现金类的资产(如应收账款和投资)。预计能产生未来收益的资产与费用十分类似,反映的都是实现企业收入增长而产生的费用,这些资产与费用之间的主...
评分天下熙熙,皆为利来;天下壤壤,皆为利往,哪里有诱惑,哪里就会有财务欺诈。 可以说目前A股的环境,财务造假成本如此之地,报表不造假或粉饰的公司凤毛麟角。心理先对所有公司的财报都进行有罪推定,然后再去证明其没粉饰。 老师常教我们“心中常有三张表”,太阳底下无新鲜事...
评分内容还是很实用的,对财务骗局结合案例进行分析。不过翻译实在太次了,明显是找了人随便翻译的,一方面翻译者根本没有财务知识,对于财务术语瞎翻译,另一方面翻译者根本就是把英文生硬的翻译成中文,完全不流畅,读起来很累。很好的书,被那么次的翻译糟蹋了。
图书标签: 财务 金融 会计 投资 Finance 证券 财务骗术 财务管理
With major financial scandals popping up in greater numbers—and with more inevitably on the way—it has never been more important for you to understand what dishonest companies do to trick investors. Since the early 1990s, Financial Shenanigans has been helping investors unearth deceptive financial reporting at the most critical time— before they suffer major losses.
Now, the third edition broadens its focus to include the newest, most sophisticated techniques companies use to mislead investors.
Referred to as the "Sherlock Holmes of Accounting" by BusinessWeek, Howard Schilit and renowned forensic accounting expert Jeremy Perler take you deeper into the corporate bag of tricks, exposing new levels of accounting gimmickry and arming you with the investigative tools you need to detect:
Earnings Manipulation Shenanigans: Learn the latest tricks companies use to exaggerate revenue and earnings.
Cash Flow Shenanigans: Discover new techniques devised by management that allow it to manipulate cash flow as easily as earnings.
Key Metrics Shenanigans: See how companies use misleading "key"metrics to fool investors about their financial performance.
Financial Shenanigans brings you completely up to date on accounting chicanery in the global markets, shining a light on the most shocking frauds and financial reporting miscreants. This insightful, detailed guide written by recognized experts on the subject provides the knowledge and tools you need to spot even the most subtle signs of financial shenanigans.
Insightful and systematic guide illustrating accounting frauds backed by a variety of examples from renowned companies. A bit boring to keep focused though. :P
评分A very useful and practical handbook.
评分insightful
评分直接看最后一章的总结。
评分A very useful and practical handbook.
Financial Shenanigans 2024 pdf epub mobi 电子书