Detecting Earnings Management, 1E
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ISBN13:9780471470861
出版社:John Wiley & Sons Inc
作者:Giroux
出版日:2003/11/04
裝訂/頁數:平裝/336頁
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作者簡介
Dr. Giroux has published over fifty articles, including publications in Accounting Review, Journal of Accounting Research, Accounting, Organizations and Society, Journal of Accounting and Public Policy, and numerous other journals. He is the author of three earlier books, including Dollars & Scholars, Scribes & Bribes: The Story of Accounting and Financial Analysis: A User Approach. His primary research areas are governmental and financial accounting. He also is interested in accounting and business history.
He has a number of outside interests, including collecting revenue documents and stamps, reading, golf, and scuba diving. He and his wife Naomi travel regularly, in part based on international research projects and presentations.
目次
About the Author.
Acknowledgments.
1. What is Earnings Management?
2. Companies in Trouble—A Historical Perspective.
3. What's in a Financial Report and What to Do with It?
4. The Balance Sheet.
5. The Income Statement, Part I—Level 1 Analysis.
6. The Income Statement, Part II—Expenses, Nonoperating Items.
7. Cash Flows and Alternative Definitions of the Bottom Line.
8. Evaluating Trends, Norms and Quarterly Data.
9. Business Combinations ad Related Issues.
10. Corporate Governance, Compensation, and Other Employee Issues.
11. Risk Management, Derivatives, and Special-Purpose Entities.
Appendix.
Glossary.
References.
Index.
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