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1 | (18) |
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2 | (6) |
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Classifying Creative Accounting Practices |
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8 | (5) |
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13 | (1) |
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14 | (1) |
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15 | (1) |
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16 | (3) |
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19 | (38) |
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Accounting Policy Choice and Application |
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19 | (20) |
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Fraudulent Financial Reporting |
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39 | (5) |
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Cleaning Up after the Game |
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44 | (5) |
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49 | (1) |
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50 | (1) |
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50 | (2) |
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52 | (5) |
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Earnings Management: A Closer Look |
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57 | (36) |
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What Is Earnings Management? |
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58 | (2) |
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Incentives and Conditions for Earnings Management |
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60 | (2) |
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Earnings Management Techniques |
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62 | (6) |
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Evidence of Earnings Management |
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68 | (6) |
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Effectiveness of Earnings Management |
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74 | (8) |
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Is Earnings Management Good or Bad? |
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82 | (2) |
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84 | (2) |
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86 | (2) |
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88 | (5) |
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93 | (34) |
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93 | (3) |
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96 | (3) |
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99 | (9) |
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Enforcing the Securities Laws |
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108 | (12) |
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120 | (2) |
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122 | (1) |
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123 | (4) |
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Financial Professionals Speak Out |
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127 | (32) |
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Survey of Financial Professionals |
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129 | (4) |
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133 | (23) |
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156 | (1) |
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157 | (1) |
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158 | (1) |
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Recognizing Premature or Fictitious Revenue |
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159 | (42) |
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Is It Premature or Fictitious Revenue? |
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160 | (5) |
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When Should Revenue Be Recognized? |
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165 | (20) |
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Detecting Premature or Fictitious Revenue |
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185 | (6) |
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Checklist to Detect Premature or Fictitious Revenue |
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191 | (2) |
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193 | (1) |
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194 | (2) |
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196 | (5) |
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Aggressive Capitalization and Extended Amortization Policies |
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201 | (36) |
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202 | (12) |
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Detecting Aggressive Cost Capitalization Policies |
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214 | (6) |
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Amortizing Capitalized Costs |
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220 | (6) |
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Detecting Extended Amortization Periods |
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226 | (3) |
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Checklist to Detect Aggressive Capitalization and Extended Amortization Policies |
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229 | (2) |
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231 | (1) |
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231 | (2) |
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233 | (4) |
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Misreported Assets and Liabilities |
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237 | (42) |
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Link with Reported Earnings |
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238 | (1) |
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Boosting Shareholders' Equity |
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239 | (1) |
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240 | (19) |
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259 | (9) |
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Checklist to Detect Misreported Assets and Liabilities |
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268 | (3) |
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271 | (1) |
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272 | (3) |
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275 | (4) |
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Getting Creative with the Income Statement: Classification and Disclosure |
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279 | (38) |
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Current Income Statement Requirements and Practices |
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280 | (12) |
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Reporting Comprehensive Income |
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292 | (3) |
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Creative Income Statement Classifications |
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295 | (9) |
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Creativity with Other Aspects of the Income Statement |
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304 | (7) |
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311 | (1) |
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312 | (1) |
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313 | (4) |
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Getting Creative with the Income Statement: Pro-Forma Measures of Earnings |
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317 | (28) |
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Recasting the Bottom Line: Pro-Forma Earnings Measures |
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318 | (21) |
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339 | (1) |
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340 | (1) |
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341 | (4) |
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Problems with Cash Flow Reporting |
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345 | (34) |
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347 | (7) |
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Problems with Reported Operating Cash Flow |
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354 | (16) |
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Using Operating Cash Flow to Detect Creative Accounting Practices |
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370 | (3) |
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Checklist for Using Operating Cash Flow to Detect Creative Accounting Practices |
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373 | (1) |
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373 | (2) |
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375 | (2) |
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377 | (2) |
Subject Index |
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379 | (12) |
Company Index |
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391 | |