05394nam 2200697 450 991014139670332120211026090722.01-119-20351-11-118-33414-0(CKB)2670000000262685(EBL)946960(OCoLC)813232723(SSID)ssj0000776896(PQKBManifestationID)12281913(PQKBTitleCode)TC0000776896(PQKBWorkID)10748553(PQKB)11718008(MiAaPQ)EBC946960(CaSebORM)9781118331910(PPN)170611043(EXLCZ)99267000000026268520160817h20122012 uy 0engur|n|---|||||txtccrAnalysis of financial statements /Pamela Peterson Drake, Frank J. Fabozzi3rd ed.Hoboken, New Jersey :John Wiley & Sons, Inc.,2012.©20121 online resource (353 p.)Frank J. Fabozzi SeriesIncludes index.1-118-33191-5 1-118-29998-1 Includes bibliographical references and index.Analysis of Financial Statements; Contents; Preface; About the Authors; PART One The Basics; CHAPTER 1 Introduction; WHAT IS FINANCIAL ANALYSIS?; Example: Enron; Example: AIG; WHERE DO WE FIND THE FINANCIAL INFORMATION?; WHO GETS WHAT TYPE OF INFORMATION AND WHEN?; Disclosures Required by Regulatory Authorities; Information Prepared by Government Agencies; Information Prepared by Financial Service Companies; WHAT DOES SARBANES-OXLEY MEAN TO COMPANIES AND INVESTORS?; Auditors; Corporate Responsibility; Financial Disclosures; Analysts; AccountabilityWHAT DOES THE DODD-FRANK ACT MEAN FOR COMPANIES AND INVESTORS?SUMMARY; REVIEW; CHAPTER 2 Financial Statements; ACCOUNTING PRINCIPLES: WHAT ARE THEY?; WHAT DO THE BASIC FINANCIAL STATEMENTS TELL US?; The Balance Sheet; The Income Statement; The Statement of Cash Flows; The Statement of Stockholders' Equity; Why Bother about the Footnotes?; ACCOUNTING FLEXIBILITY; Pro Forma Financial Data; HOW DOES ACCOUNTING IN THE UNITED STATES DIFFER FROM ACCOUNTING OUTSIDE OF THE UNITED STATES?; SUMMARY; REVIEW; CHAPTER 3 The Quality of Financial Information; IT'S ALL IN THE TIMING; Accruals ManagementRevenue and Expense RecognitionExtraordinary and Nonrecurring Items; Deferred Taxes; Goodwill Hunting; TOO MANY CHOICES?; Inventory Accounting; Depreciation; Pension Valuation Assumptions; SO WHAT'S THEIR BUSINESS?; RESTATEMENTS AND FINANCIAL ANALYSIS; TELL-TALE SIGNS; The Independent Auditor's Opinion; Other Signs; SUMMARY; REVIEW; PART Two Analysis of Financial Statements; CHAPTER 4 Financial Analysis; WHAT ARE FINANCIAL RATIOS AND HOW DO WE USE THEM?; WHAT ARE THE DIFFERENT TYPES OF FINANCIAL RATIOS?; Liquidity Analysis; Activity Ratios; Profitability Analysis; Financial LeverageShareholder RatiosANALYSIS OF RETURN-ON-INVESTMENT RATIOS; Return Ratios; The DuPont System; HOW CAN WE USE COMMON-SIZE ANALYSIS TO ANALYZE FINANCIAL STATEMENTS?; INTEGRATED RATIO ANALYSIS; Company Description, Industry, and Major Factors; Financial Ratios; Profitability; Financial Leverage; Return and the DuPont Analysis; WHAT ARE THE PITFALLS AND PRATFALLS OF FINANCIAL RATIO ANALYSIS?; The Use of Accounting Data; Selecting and Interpreting Ratios; Choosing a Benchmark; Using Ratios in Forecasting; SUMMARY; REVIEW; CHAPTER 5 Equity Analysis; EARNINGS; Can Earnings Be Managed?Pro Forma EarningsCore Earnings; Earnings per Share; PRICE-EARNINGS RATIO; DIVIDENDS; Dividends per Share; Dividend Yield; Dividend Payout; Dividends and Stock Prices; OTHER FUNDAMENTALS; BOOK-TO-MARKET RATIO; SUMMARY; REVIEW; CHAPTER 6 Cash Flow Analysis; MEASURES OF CASH FLOW; CASH FLOWS AND THE STATEMENT OF CASH FLOWS; FREE CASH FLOW; Calculating Free Cash Flow; Net Free Cash Flow; THE USEFULNESS OF CASH FLOWS IN FINANCIAL ANALYSIS; Ratio Analysis; Patterns of Cash Flows; Cash Waterfall; Company Performance; SUMMARY; REVIEW; PART Three Applying Financial AnalysisCHAPTER 7 Measuring Company PerformanceThe fully update Third Edition of the most trusted book on financial statement analysis Recent financial events have taught us to take a more critical look at the financial disclosures provides by companies. In the Third Edition of Analysis of Financial Statements, Pamela Peterson-Drake and Frank Fabozzi once again team up to provide a practical guide to understanding and interpreting financial statements. Written to reflect current market conditions, this reliable resource will help analysts and investors use these disclosures to assess a company's financial healFrank J. Fabozzi series.CorporationsFinanceFinancial statementsInvestment analysisCorporationsFinance.Financial statements.Investment analysis.657.3Peterson Drake Pamela1954-923809Fabozzi Frank J.MiAaPQMiAaPQMiAaPQBOOK9910141396703321Analysis of financial statements2239773UNINA