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Imperial Library
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Index
Cover
Title Page
Copyright Page
Dedication
Contents
Preface: Reflections on My Last 25 Years
Part One Establishing The Foundation
1 25 Years of Shenanigans
2 Just Touch Up the X-Rays
Part Two Earnings Manipulation Shenanigans
3 Earnings Manipulation Shenanigan No. 1: Recording Revenue Too Soon
4 Earnings Manipulation Shenanigan No. 2: Recording Bogus Revenue
5 Earnings Manipulation Shenanigan No. 3: Boosting Income Using One-Time or Unsustainable Activities
6 Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later Period
7 Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or Losses
8 Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later Period
9 Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current Period
Part Three Cash Flow Shenanigans
10 Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating Section
11 Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other Sections
12 Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable Activities
Part Four Key Metric Shenanigans
13 Key Metric Shenanigan No. 1: Showcasing Misleading Metrics That Overstate Performance
14 Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration
Part Five Acquisition Accounting Shenanigans
15 Acquisition Accounting Shenanigan No. 1: Artificially Boosting Revenue and Earnings
16 Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash Flow
17 Acquisition Accounting Shenanigan No. 3: Manipulating Key Metrics
Part Six Putting It All Together
18 The Unraveling
19 The Forensic Mindset
Index
Acknowledgments
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