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[null,"1.","Record Nr.",null,"UNINA9910830815203321"]
[null,null,"Autore",null,"Giroux Gary A"]
[null,null,"Titolo",null,"Earnings magic and the unbalance sheet [[electronic resource] ] : the search for financial reality / / Gary Giroux"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, N.J., : Wiley"]
[{"$nulls":4},"Chichester, : John Wiley [distributor], 2006"]
[null,null,"ISBN",null,"1-119-20459-3"]
[{"$nulls":4},"1-280-40949-5"]
[{"$nulls":4},"9786610409495"]
[{"$nulls":4},"0-471-79269-1"]
[null,null,"Descrizione fisica",null,"1 online resource (306 p.)"]
[null,null,"Disciplina",null,"657.3"]
[{"$nulls":4},"658.1512"]
[null,null,"Soggetti",null,"Financial statements"]
[{"$nulls":4},"Misleading financial statements"]
[{"$nulls":4},"Accounting fraud"]
[{"$nulls":4},"Corporations - Finance"]
[{"$nulls":4},"Accounting"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references (p. 273-277) and index."]
[null,null,"Nota di contenuto",null,"EARNINGS MAGIC AND THE UNBALANCE SHEET: The Search for Financial Reality; ABOUT THE AUTHOR; CONTENTS; PREFACE; ABOUT THIS BOOK; Section1: EARNINGS MAGIC AND THE UNBALANCED SHEET; Chapter 1: WHAT IS EARNINGS MAGIC? DOES THE BALANCE SHEET BALANCE?; WHAT IS EARNINGS MAGIC?; INCENTIVES FOR DECEPTION; THE INSTITUTIONAL FRAMEWORK; WHAT IS FINANCIAL REALITY?; Chapter 2: CAUGHT IN THE ACT!; LESSONS FROM THE RECENT SCANDALS; APPENDIX 2.1 A SUMMARY OF THE MAJOR SCANDALS; Chapter 3: THE NEW ACCOUNTING; SARBANES-OXLEY TO THE RESCUE; CORPORATE GOVERNANCE: THE FIRST LINE OF DEFENSE"]
[{"$nulls":4},"NEW PERSPECTIVE AT THE FASBTHE SEC IN ACTION; ANALYSTS AND INVESTMENT BANKERS; Chapter 4: WADING THROUGH THE EARNINGS NUMBERS; CONTENTS OF THE 10-K; EARNINGS QUALITY; CORPORATE GOVERNANCE STRUCTURE; CAN EARNINGS MAGIC BE DETECTED?; Section 2: THE BIG 8 AND DIRTY 30: KEY ACCOUNTING ISSUES THAT SIGNAL EARNINGS MAGIC; Chapter 5: KEY ACCOUNTING ISSUES: AN "]
[{"$nulls":4},"OVERVIEW; EARNINGS MAGIC; INDUSTRY ISSUES; APPENDIX 5.1 A DIGRESSION ON THE DOW; APPENDIX 5.2 DOW-INDUSTRY, DESCRIPTION; Chapter 6: STOCK OPTIONS; THE (SLIGHTLY) COMPLICATED ACCOUNTING STUFF; THE COST OF STOCK OPTIONS; STOCK OPTION CONCERNS"]
[{"$nulls":4},"ALTERNATIVES TO STOCK OPTIONSAPPENDIX 6.1 STOCK OPTIONS OUTSTANDING FOR THE DOW 30; APPENDIX 6.2 STOCK OPTION INCOME EFFECT FOR THE DOW 30; Chapter 7: PENSIONS AND OTEHR POSTEMPLOYMENT BENEFITS; PENSION PLANS; OTHER POSTEMPLOYMENT BENEFITS; APPENDIX 7.1 DOW 30 PENSIONS; APPENDIX 7.2 DOW 30 OPEB; Chapter 8: REVENUES; REVENUE RECOGNITION CONCERNS; REVENUE REPORTING AT INTEL AND IBM; EARNINGS RESTATEMENT AND OTHER SOURCES OF MANIPULATION AND FRAUD INFORMATION; MARKET REACTION TO \"MANIPULATION ANNOUNCEMENTS\"; Chapter 9: EARNINGS, EXPENSES, AND EXPECTATIONS; BOTTOM-LINE ALTERNATIVES; EXPENSE MAGIC"]
[{"$nulls":4},"APPENDIX 9.1 BOTTOM-LINE MEASURES COMPARED TO REVENUES FOR THE DOW 30Chapter 10: STRANGE SPECIAL ITEMS AND OTHER THINGS THAT SHOULD NOT BE ON THE INCOME STATEMENT; EXAMPLES OF NONRECURRING ITEMS; APPENDIX 10.1 DOW 30: NONRECURRING AND SPECIAL ITEMS, 2004; Chapter 11: TREASURY STOCK AND DIVIDENDS; RELATIONSHIP OF STOCK OPTIONS TO TREASURY STOCK AND DIVIDENDS; WHAT IF TREASURY STOCK IS NOT REPORTED?; DIVIDENDS; APPENDIX 11.1 DOW 30 TREASURY STOCK; APPENDIX 11.2 DOW 30 DIVIDENDS; APPENDIX 11.3 DOW 30 OPTIONS, DIVIDENDS, TREASURY STOCK CAMPARISON"]
[{"$nulls":4},"Chapter 12: OFF-BALANCE SHEET ITEMS: OPERATION LEASES AND SPECIAL-PURPOSE ENTITIESOPERATING LEASES; SPECIAL-PURPOSE AND OTHER OFF- BALANCE SHEET ENTITIES; APPENDIX 12.1 DOW 30: OPERATING LEASES, 2004; APPENDIX 12.2 DWO 30: SPECIAL-PURPOSE AND RELATED ENTITIES, 2004; Chapter 13: ACQUISITIONS AND ALL THAT GOODWILL; SFAS NOS. 141 AND 142; EARNINGS MANAGEMENT ISSUES AT ACQUISITION DATE; ACQUISITION ISSUES; GOODWILL; IMPACT ON FINANCIAL STATEMENTS AND RATIOS; ACQUISITION DISASTERS; MARKET REACTION TO ACQUISITION ANNOUNCEMENTS; REGULATORY ISSUES; APPENDIX 13.1 MAJOR RECENT DOW ACQUISITIONS"]
[{"$nulls":4},"APPENDIX 13.2 DOW 30 GOODWILL"]
[null,null,null,"Sommario/riassunto","Praise for Earnings Magic and the Unbalance Sheet \"\"Gary Giroux brings a breezy, entertaining writing style that really helps the reader untangle arcane accounting practices, including stock options, pensions, off-balance sheet items, and the rest of his 'dirty thirty.'\"\"-Edward Swanson, Durst Chair and Professor of Accounting, Texas A&M University \"\"Earnings Magic and the Unbalance Sheet provides equity investors with clear explanations of today's financial environment together with specific analysis tools to assess the quality of earnings. Gary Giroux provides a"]