LEADER 05116nam 22006494a 450 001 9910457256803321 005 20200520144314.0 010 $a0-470-89352-4 010 $a1-280-27554-5 010 $a9786610275540 010 $a0-471-71441-0 035 $a(CKB)1000000000355669 035 $a(EBL)228467 035 $a(OCoLC)61447512 035 $a(SSID)ssj0000132071 035 $a(PQKBManifestationID)11145861 035 $a(PQKBTitleCode)TC0000132071 035 $a(PQKBWorkID)10027564 035 $a(PQKB)10340678 035 $a(OCoLC)ocm56012351 035 $a(MiAaPQ)EBC228467 035 $a(Au-PeEL)EBL228467 035 $a(CaPaEBR)ebr10114162 035 $a(CaONFJC)MIL27554 035 $a(OCoLC)60384797 035 $a(EXLCZ)991000000000355669 100 $a20040720d2005 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCreative cash flow reporting$b[electronic resource] $euncovering sustainable financial performance /$fCharles W. Mulford and Eugene E. Comiskey 210 $aHoboken, N.J. $cJ. Wiley$dc2005 215 $a1 online resource (432 p.) 300 $aDescription based upon print version of record. 311 $a0-471-46918-1 320 $aIncludes bibliographical references and indexes. 327 $a""Creative Cash Flow Reporting""; ""Contents""; ""Foreword""; ""Preface""; ""About the Authors""; ""Chapter 1: Seeking Sustainable Cash Flow""; ""AN ARTIFICIAL BOOST TO OPERATING CASH FLOW""; ""CLASSIFYING CASH FLOW""; ""SUSTAINABLE CASH FLOW""; ""CREATIVE CASH FLOW REPORTING""; ""IGNORING THE STATEMENT OF CASH FLOWS""; ""CASH FLOW ANALYSIS""; ""PLAN OF THIS BOOK""; ""SUMMARY""; ""NOTES""; ""Chapter 2: Structure of the Statement of Cash Flows""; ""HISTORICAL BACKGROUND""; ""ARRIVAL OF THE STATEMENT OF CASH FLOWS""; ""NON-GAAP MEASURES OF CASH OPERATING PERFORMANCE""; ""EBITDA"" 327 $a""INTERNATIONAL DIFFERENCES IN THE STATEMENT OF CASH FLOWS""""SUMMARY""; ""NOTES""; ""Chapter 3: Is It Operating or Investing Cash Flow?""; ""INVESTING CASH FLOW""; ""GAAP FLEXIBILITY: IS IT OPERATING OR INVESTING CASH FLOW?""; ""BEYOND THE BOUNDARIES OF GAAP""; ""SUMMARY""; ""NOTES""; ""Chapter 4: Is It Operating or Financing Cash Flow?""; ""FINANCING CASH FLOW""; ""GAAP FLEXIBILITY: IS IT OPERATING OR FINANCING CASH FLOW?""; ""BEYOND THE BOUNDARIES OF GAAP""; ""SUMMARY""; ""NOTES""; ""Chapter 5: Income Taxes and the Statement of Cash Flows""; ""TAX REPORTING ESSENTIALS"" 327 $a""CLASSIFICATION OF TAX-RELATED CASH FLOW""""NONRECURRING INCOME TAX CASH FLOWS""; ""SUMMARY""; ""NOTES""; ""Chapter 6: Nonrecurring Sources and Uses of Operating Cash Flow""; ""CHARACTERISTICS OF NONRECURRING ITEMS OF OPERATING CASH FLOW""; ""EXAMPLES OF NONRECURRING CASH SOURCES AND USES""; ""MANAGEMENT IDENTIFICATION OF NONRECURRING OPERATING CASH FLOW""; ""LOCATING NONRECURRING ITEMS OF OPERATING CASH FLOW""; ""CASH FLOW TRACKING""; ""SUMMARY""; ""NOTES""; ""Chapter 7: Measuring Sustainable Operating Cash Flow""; ""SUSTAINABLE OPERATING CASH FLOW"" 327 $a""CALIBRATING OPERATING CASH FLOW ADJUSTMENTS""""MEASURING SUSTAINABLE OPERATING CASH FLOW""; ""COMPLETED SUSTAINABLE OPERATING CASH FLOW WORKSHEET""; ""FREQUENCY AND SIZE OF ADJUSTMENT ITEMS""; ""SUMMARY""; ""NOTES""; ""Chapter 8: Using Operating Cash Flow to Detect Earnings Problems""; ""RELATIONSHIP BETWEEN EARNINGS AND OPERATING CASH FLOW""; ""EARNINGS SUPPORTED BY ARTIFICIAL MEANS""; ""EXCESS CASH MARGIN26""; ""SUMMARY""; ""NOTES""; ""Chapter 9: Analyzing Operating Cash Flow""; ""CASH FLOW ANALYSIS STATEMENT""; ""USING THE CASH FLOW ANALYSIS STATEMENT""; ""CASH FLOW DRIVERS"" 327 $a""CLOSER LOOK AT CORE OPERATING CASH FLOW""""SUMMARY""; ""NOTES""; ""Chapter 10: Understanding Free Cash Flow""; ""USES OF FREE CASH FLOW""; ""WHAT IS FREE CASH FLOW?""; ""FREE CASH FLOW TO COMMON EQUITY: A CLOSER LOOK""; ""CAPITAL EXPENDITURES""; ""ACQUISITIONS AND FREE CASH FLOW""; ""SUMMARY""; ""NOTES""; ""Glossary""; ""Subject Index""; ""Company Index"" 330 $aSuccessful methodology for identifying earnings-related reportingindiscretionsCreative Cash Flow Reporting and Analysis capitalizes on currentconcerns with misleading financial reporting on misleadingfinancial reporting. It identifies the common steps used to yieldmisleading cash flow amounts, demonstrates how to adjust the cashflow statement for more effective analysis, and how to use adjustedoperating cash flow to uncover earnings that have been misreportedusing aggressive or fraudulent accounting practices.Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor ofthree books, including 606 $aCash flow$xAccounting 608 $aElectronic books. 615 0$aCash flow$xAccounting. 676 $a658.15/244 700 $aMulford$b Charles W.$f1951-$0866981 701 $aComiskey$b Eugene E$0866982 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910457256803321 996 $aCreative cash flow reporting$91935164 997 $aUNINA LEADER 04423nam 2200649Ia 450 001 9910451213203321 005 20200520144314.0 010 $a1-299-28473-6 010 $a1-134-94952-9 010 $a1-282-37311-0 010 $a9786612373114 010 $a0-203-01154-6 035 $a(CKB)1000000000252363 035 $a(EBL)169060 035 $a(OCoLC)437077926 035 $a(SSID)ssj0000363891 035 $a(PQKBManifestationID)11267968 035 $a(PQKBTitleCode)TC0000363891 035 $a(PQKBWorkID)10394582 035 $a(PQKB)10612625 035 $a(MiAaPQ)EBC169060 035 $a(Au-PeEL)EBL169060 035 $a(CaPaEBR)ebr10060733 035 $a(CaONFJC)MIL237311 035 $a(EXLCZ)991000000000252363 100 $a19900322d1990 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aOn interpreting Keynes$b[electronic resource] $ea study in reconciliation /$fBruce Littleboy 210 $aLondon $cRoutledge$d1990 215 $a1 online resource (353 p.) 300 $aIncludes indexes. 311 $a0-415-04475-8 320 $aIncludes bibliographical references. 327 $aFront Cover; On Interpreting Keynes; Copyright Page; Contents; Preface; Acknowledgements; Part one; 1 Introduction; The inherited literature; Why historians of thought disagree: psychological and methodological factors; Vision and the process of interpretation; Fundamentalism and reductionism: similarities and differences; The role of uncertainty and the significance of conventions; Part two; 2 Leijonhufvud on unemployment and effective demand; Leijonhufvud's interpretation: a preliminary overview; The response to Leijonhufvud's challenge; Leijonhufvud on unemployment 327 $aLeijonhufvud's evidence from Keynes Some objections to Leijonhufvud's portrayal of expectations; The behaviour of producers; The real wage and the marginal product of labour; Instantaneous versus sticky wage adjustment; 3 Involuntary unemployment in the history of economic thought; Keynes and Mill; The role of money; Keynes and Pigou; Money illusion; Money illusion in Keynes; Money illusion in classical economics; Money illusion and the post-Keynesians; Some modern views on involuntary unemployment; 4 Effective demand: a theoretical and historical perspective; Grossman's critique 327 $aMonetary versus barter economies Some theoretical developments; Liquidity constraints: Clower and Leijonhufvud versus Davidson et al.; Concluding remarks; Part three; 5IS-LM and the interest-rate dynamics; Introduction; Some examples; The 'Finance-your-losses' approach; The role of IS-LM; 6On bootstraps and traps; Introduction; Conventions and interest rates; Theoretical foundations of the trap; The liquidity trap in Keynes; Some concluding remarks on the trap; 7 Expenditure and the interest rate; An overview; The aggregation question: evaluating Leijonhufvud 327 $aInvestment and the rate of interest The stability of the MEI curve; Keynes on monetary policy; Keynes versus Robertson on monetary policy; 8 Recovery in the long run?; Long-run recovery in theory and in practice; Wealth effects; Part four; 9 Conventions; Overview; The wealth holders; The investors; The speculators; Some remarks on cognitive dissonance; The producers; The consumer; The labourer; Conventional zones; Perspectives on conventional conduct; A Hume connection?; Fundamentalism in perspective; Fundamentalism and rational expectations; A concluding remark; References; Author index 327 $aSubject index 330 $aThere is discontent with how the textbooks have come to reinterpret Keynes but there is little communication between the most prominent schools of criticism. This book argues that this lack of dialogue is mistaken and damaging. A synthesis is possible as many of the arguments between them can be traced to simple misunderstandings and differences of emphasis. 606 $aKeynesian economics 606 $aSchools of economics 608 $aElectronic books. 615 0$aKeynesian economics. 615 0$aSchools of economics. 676 $a330.15/6 700 $aLittleboy$b Bruce$f1956-$0125875 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910451213203321 996 $aOn Interpreting Keynes$9455964 997 $aUNINA