Creative Cash Flow Reporting

uncovering Sustainable Financial Performance

Charles W. Mulford, Eugene E. Comiskey

414 pages, parution le 10/03/2005

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Résumé

Successful methodology for identifying earnings-related reporting indiscretions

Creative Cash Flow Reporting and Analysis capitalizes on current concerns with misleading financial reporting on misleading financial reporting. It identifies the common steps used to yield misleading cash flow amounts, demonstrates how to adjust the cash flow statement for more effective analysis, and how to use adjusted operating cash flow to uncover earnings that have been misreported using aggressive or fraudulent accounting practices.

L'auteur - Charles W. Mulford

Charles W. Mulford, PhD, CPA, is Invesco Chair and Professor of Accounting in the College of Management at the Georgia Institute of Technology in Atlanta. He has coauthored three books, including the bestselling The Financial Numbers Game, published by Wiley. He has appeared on numerous broadcast networks, including CNBC, ABC News, and Bloomberg TV. He regularly consults with major domestic and international commercial banks and money management firms on issues related to credit and investment decision-making.

L'auteur - Eugene E. Comiskey

Eugene E. Comiskey, PhD, CPA, CMA, is Associate Dean for Faculty and Research, Callaway Chair, and Professor of Accounting in the College of Management at the Georgia Institute of Technology in Atlanta. For more than twenty years, he has consulted with commercial banks around the world. He is the coauthor of three books, including The Financial Numbers Game, and has published numerous papers in a wide range of professional and academic journals.

Sommaire

Foreword
Preface
About the Authors
Seeking Sustainable Cash Flow
Structure of the Statement of Cash Flows
Is It Operating or Investing Cash Flow?
Is It Operating or Financing Cash Flow?
Income Taxes and the Statement of Cash Flows
Nonrecurring Sources and Uses of Operating Cash Flow
Measuring Sustainable Operating Cash Flow
Using Operating Cash Flow to Detect Earnings Problems
Analyzing Operating Cash Flow
Understanding Free Cash Flow
Glossary
Subject Index
Company Index

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Charles W. Mulford, Eugene E. Comiskey
Parution	10/03/2005
Nb. de pages	414
Couverture	Relié
Poids	961g
EAN13	9780471469186
ISBN13	978-0-471-46918-6