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2025-03-11
Financial Shenanigans 2025 pdf epub mobi 电子书
《财务诡计》将财务报告中所涉及的欺诈手法分为三大类。 · 收入操纵手法,介绍了公司如何通过操纵利润表来虚增收入和利润,或报告不平稳收益。 · 现金流造假手法,讨论了公司如何通过欺诈手法来编造虚高的现金流,包括经营现金流和自由现金流。 · 主要业绩指标造假手法,揭...
评分· 收入操纵手法,介绍了公司如何通过操纵利润表 安然公司所涉及的财务欺诈手法 收入操纵类财务欺诈手法 · 过早记录为收入; · 虚构收入并加以记录; · 借助一次性或不可持续的业务来夸大所得; · 运用其他方法来掩盖成本或亏损。 ???? 对于靠收购来取得增长的公司,其背后...
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...
评分翻译的还是一般, 本来想吴博士自己也在美国呆过, 翻译会比较准确,没想到还是很多让人不理解的地方. 还有比如把快餐店连锁 Boston chicken 翻成波士顿家禽公司, 怎么听怎么别扭. 不过书本身还是不错的,可以帮助读者了解很多上市公司为了保持股票高涨,对华尔街实施的的欺诈手段...
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...
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.
A very useful and practical handbook.
评分所谓的financial engineering,说白了,不就是欺瞒吗,所以,看公司,还是看领导人的品行更重要
评分证券分析师必读。文笔诙谐幽默,让我狂笑N次,脑洞开了不下一百次。大千世界,无奇不有!讲几个经典的。1.重组费用:一次性计提大量重组费用,给公司洗个大澡,建立预留储备,然后逐步释放业绩,显示新的管理层的能力。2. 低价出售商品,提前增加应收账款同时增加营业额,即使关注应收账款增加也没用,我把应收账款挪一下位置,超过一年的叫长期资产,不到一年的叫应收票据。3. 通过一次性经营活动,如少购入存货,或不转移风险地卖出应收账款,或延长支付期限,提振经营性现金流(但不可重复)。4. 通过不断兼并企业支付的价格叫做投资现金流支出,兼并企业后其应收账款及存货销售产生的是运营现金流收入,即使没有有机增长也能显示不断增长的CFFO。5.为了短期提升盈利录入折扣却在未来原价加折扣购入商品。6.不断篡改绩效指标定义
评分直接看最后一章的总结。
评分Insightful and systematic guide illustrating accounting frauds backed by a variety of examples from renowned companies. A bit boring to keep focused though. :P
Financial Shenanigans 2025 pdf epub mobi 电子书