Detecting Earnings Management / Edition 1

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Overview

As recent corporate scandals prove, corrupt companies can maintain a façade of financial success through manipulation and fraud almost to the day they file for bankruptcy. Fortunately, tools exists to detect aggressive earnings management. This timely book reviews the current environment, explains the tools that can be used to detect a manipulative financial environment, and introduces techniques for recasting financial information to get a truer economic picture. Brief cases reflecting a variety of companies provide a feel for evaluating public data and how earning management potential can be analyzed. In addition, an appendix features a complete earnings management detection checklist that can be used to conduct a thorough analysis of any corporation.

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Product Details

  • ISBN-13: 9780471470861
  • Publisher: Wiley
  • Publication date: 11/18/2003
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 336
  • Product dimensions: 7.50 (w) x 9.25 (h) x 0.70 (d)

Meet the Author

Gary Giroux is Shelton Professor of Accounting at TexasA&M University. He received his Ph.D. from Texas TechUniversity and has been at Texas A&M for about twenty-fiveyears. He teaches financial analysis and other financial andgovernmental courses in the undergraduate program. He also teachesresearch methods in the Ph.D. program.
Dr. Giroux has published over fifty articles, includingpublications in Accounting Review, Journal of AccountingResearch, Accounting, Organizations and Society, Journal ofAccounting and Public Policy, and numerous other journals. Heis the author of three earlier books, including Dollars &Scholars, Scribes & Bribes: The Story of Accounting andFinancial Analysis: A User Approach. His primary researchareas are governmental and financial accounting. He also isinterested in accounting and business history.
He has a number of outside interests, including collecting revenuedocuments and stamps, reading, golf, and scuba diving. He and hiswife Naomi travel regularly, in part based on internationalresearch projects and presentations.

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Table of Contents

Preface.

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, NonoperatingItems.

7. Cash Flows and Alternative Definitions of the BottomLine.

8. Evaluating Trends, Norms and Quarterly Data.

9. Business Combinations ad Related Issues.

10. Corporate Governance, Compensation, and Other EmployeeIssues.

11. Risk Management, Derivatives, and Special-PurposeEntities.

Appendix.

Glossary.

References.

Index.

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