Detecting Earnings Management / Edition 1

Paperback (Print)
Buy New
Buy New from BN.com
$93.91
(Save 15%)
Eligible for FREE SHIPPING details
Usually ships within 24 hours details
Used and New from Other Sellers
Used and New from Other Sellers
from $29.20
Usually ships in 1-2 business days
(Save 73%)
Other sellers (Paperback)
  • All (15) from $29.20   
  • New (7) from $91.43   
  • Used (8) from $29.20   

More About This Textbook

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.
Read More Show Less

Product Details

  • ISBN-13: 9780471470861
  • Publisher: Wiley, John & Sons, Incorporated
  • 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 Texas A&M University. He received his Ph.D. from Texas Tech University and has been at Texas A&M for about twenty-five years. He teaches financial analysis and other financial and governmental courses in the undergraduate program. He also teaches research methods in the Ph.D. program.
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.
Read More Show Less

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, 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.

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Review Guidelines
Add Recommendations
Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously
    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)