LEADER 05394nam 2200697 450 001 9910141396703321 005 20211026090722.0 010 $a1-119-20351-1 010 $a1-118-33414-0 035 $a(CKB)2670000000262685 035 $a(EBL)946960 035 $a(OCoLC)813232723 035 $a(SSID)ssj0000776896 035 $a(PQKBManifestationID)12281913 035 $a(PQKBTitleCode)TC0000776896 035 $a(PQKBWorkID)10748553 035 $a(PQKB)11718008 035 $a(MiAaPQ)EBC946960 035 $a(CaSebORM)9781118331910 035 $a(PPN)170611043 035 $a(EXLCZ)992670000000262685 100 $a20160817h20122012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAnalysis of financial statements /$fPamela Peterson Drake, Frank J. Fabozzi 205 $a3rd ed. 210 1$aHoboken, New Jersey :$cJohn Wiley & Sons, Inc.,$d2012. 210 4$dİ2012 215 $a1 online resource (353 p.) 225 1 $aFrank J. Fabozzi Series 300 $aIncludes index. 311 $a1-118-33191-5 311 $a1-118-29998-1 320 $aIncludes bibliographical references and index. 327 $aAnalysis 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; Accountability 327 $aWHAT 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 Management 327 $aRevenue 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 Leverage 327 $aShareholder 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? 327 $aPro 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 Analysis 327 $aCHAPTER 7 Measuring Company Performance 330 $aThe fully update Third Edition of the most trusted book on financial statement analysis Recent financial events have taught us to take a more critical look at the financial disclosures provides by companies. In the Third Edition of Analysis of Financial Statements, Pamela Peterson-Drake and Frank Fabozzi once again team up to provide a practical guide to understanding and interpreting financial statements. Written to reflect current market conditions, this reliable resource will help analysts and investors use these disclosures to assess a company's financial heal 410 0$aFrank J. Fabozzi series. 606 $aCorporations$xFinance 606 $aFinancial statements 606 $aInvestment analysis 615 0$aCorporations$xFinance. 615 0$aFinancial statements. 615 0$aInvestment analysis. 676 $a657.3 700 $aPeterson Drake$b Pamela$f1954-$0923809 702 $aFabozzi$b Frank J. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910141396703321 996 $aAnalysis of financial statements$92239773 997 $aUNINA