Financial statement analysis : a practitioner's guide / / Martin S. Fridson and Fernando Alvarez |
Autore | Fridson Martin S. |
Edizione | [5th edition.] |
Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, , [2022] |
Descrizione fisica | 1 online resource (xvi, 428 pages) : ǂb illustrations (some color) |
Disciplina | 657.3 |
Collana | Wiley Finance Series. |
Soggetto topico |
Ratio analysis
Financial statements Commerce |
ISBN | 9781119457190 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Part 1 Reading Between the Lines. Chapter 1. The Adversarial Nature of Financial Reporting ; The Purpose of Financial Reporting ; The Flaws in the Reasoning ; Small Profits and Big Baths ; Maximizing Growth Expectations ; Downplaying Contingencies ; The Importance of Being Skeptical ; Conclusion -- Part 2. The Basic Financial Statements. Chapter 2. The Balance Sheet ; The Value Problem ; Comparability Problems in the Valuation of Financial Assets ; Instantaneous Wipeout of Value ; How Good Is Goodwill? ; Losing Value the Old‐Fashioned Way ; True Equity Is Elusive ; Book Value May Overstate Reality ; Pros and Cons of a Market‐Based Equity Figure ; The Common Form Balance Sheet ; Conclusion. Chapter 3. The Income Statement ; Making the Numbers Talk ; How Real Are the Numbers? ; Conclusion. Chapter 4. The Statement of Cash Flows ; The Cash Flow Statement and the Leveraged Buyout ; Analytical Applications ; In Defense of Slack ; Conclusion -- Part 3. A Closer Look at Profits. Chapter 5. What Is Profit? ; Bona Fide Profits versus Accounting Profits ; Which Costs Count? ; Conclusion. Chapter 6. Revenue Recognition ; Making It Up at Gowex ; Globo's Foreseen Fall from Grace ; Channel‐Stuffing in the Drug Business ; A Second Take on Earnings ; Making the Numbers at M/A‐Com ; Astray on Layaway ; Recognizing Membership Fees ; A Potpourri of Liberal Revenue Recognition Techniques ; Fattening Earnings with Empty Calories ; Tardy Disclosure at Halliburton ; Managing Earnings with Rainy Day Reserves ; Fudging the Numbers: A Systematic Problem ; Conclusion. Chapter 7. Expense Recognition ; Diamond Foods's Movable Expenses ; Nortel's Deferred Profit Plan ; Grasping for Earnings at General Motors.
Time‐Shifting at Freddie Mac ; Conclusion. Chapter 8. The Applications and Limitations of EBITDA ; EBIT, EBITDA, and Total Enterprise Value ; The Role of EBITDA in Credit Analysis ; Abusing EBITDA ; A More Comprehensive Cash Flow Measure ; Working Capital Adds Punch to Cash Flow Analysis ; Conclusion. Chapter 9. The Reliability of Disclosure and Audits ; Where Was the Cash? ; Sloppiness Can Be a Red Flag ; How Manipulation Evades Detection ; Systematic Problems in Auditing ; Conclusion. Chapter 10. Mergers‐and‐Acquisitions Accounting ; Goodwill Goes Bad ; Double Trouble ; Conclusion. Chapter 11. Is Fraud Detectable? ; Telltale Signs of Manipulation ; Fraudsters Know Few Limits ; Enron: A Media Sensation -- HealthSouth's Excruciating Ordeal -- Milk and Other Liquid Assets -- Trouble Was Brewing at Luckin -- Conclusion -- Part 4 Forecasts and Security Analysis ; Chapter 12. Forecasting Financial Statements ; A Typical One‐Year Projection ; Sensitivity Analysis with Projected Financial Statements ; Projecting Financial Flexibility ; Pro Forma Financial Statements ; Multiyear Projections ; Conclusion. Chapter 13. Credit Analysis ; Balance Sheet Ratios ; Income Statement Ratios ; Statement of Cash Flows Ratios ; Combination Ratios ; Relating Ratios to Credit Risk ; Conclusion. Chapter 14. Equity Analysis ; The Dividend Discount Model ; The Price‐Earnings Ratio ; The Du Pont Formula ; Valuation through Restructuring Potential ; Advanced Equity Analysis ; Conclusion. |
Record Nr. | UNINA-9910580257603321 |
Fridson Martin S. | ||
Hoboken, New Jersey : , : John Wiley & Sons, , [2022] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Financial statement analysis : a practitioner's guide / / Martin S. Fridson and Fernando Alvarez |
Autore | Fridson Martin S. |
Edizione | [5th edition.] |
Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, , [2022] |
Descrizione fisica | 1 online resource (xvi, 428 pages) : ǂb illustrations (some color) |
Disciplina | 657.3 |
Collana | Wiley Finance Series. |
Soggetto topico |
Ratio analysis
Financial statements Commerce |
ISBN |
9781119457190
9781119457176 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Part 1 Reading Between the Lines. Chapter 1. The Adversarial Nature of Financial Reporting ; The Purpose of Financial Reporting ; The Flaws in the Reasoning ; Small Profits and Big Baths ; Maximizing Growth Expectations ; Downplaying Contingencies ; The Importance of Being Skeptical ; Conclusion -- Part 2. The Basic Financial Statements. Chapter 2. The Balance Sheet ; The Value Problem ; Comparability Problems in the Valuation of Financial Assets ; Instantaneous Wipeout of Value ; How Good Is Goodwill? ; Losing Value the Old‐Fashioned Way ; True Equity Is Elusive ; Book Value May Overstate Reality ; Pros and Cons of a Market‐Based Equity Figure ; The Common Form Balance Sheet ; Conclusion. Chapter 3. The Income Statement ; Making the Numbers Talk ; How Real Are the Numbers? ; Conclusion. Chapter 4. The Statement of Cash Flows ; The Cash Flow Statement and the Leveraged Buyout ; Analytical Applications ; In Defense of Slack ; Conclusion -- Part 3. A Closer Look at Profits. Chapter 5. What Is Profit? ; Bona Fide Profits versus Accounting Profits ; Which Costs Count? ; Conclusion. Chapter 6. Revenue Recognition ; Making It Up at Gowex ; Globo's Foreseen Fall from Grace ; Channel‐Stuffing in the Drug Business ; A Second Take on Earnings ; Making the Numbers at M/A‐Com ; Astray on Layaway ; Recognizing Membership Fees ; A Potpourri of Liberal Revenue Recognition Techniques ; Fattening Earnings with Empty Calories ; Tardy Disclosure at Halliburton ; Managing Earnings with Rainy Day Reserves ; Fudging the Numbers: A Systematic Problem ; Conclusion. Chapter 7. Expense Recognition ; Diamond Foods's Movable Expenses ; Nortel's Deferred Profit Plan ; Grasping for Earnings at General Motors.
Time‐Shifting at Freddie Mac ; Conclusion. Chapter 8. The Applications and Limitations of EBITDA ; EBIT, EBITDA, and Total Enterprise Value ; The Role of EBITDA in Credit Analysis ; Abusing EBITDA ; A More Comprehensive Cash Flow Measure ; Working Capital Adds Punch to Cash Flow Analysis ; Conclusion. Chapter 9. The Reliability of Disclosure and Audits ; Where Was the Cash? ; Sloppiness Can Be a Red Flag ; How Manipulation Evades Detection ; Systematic Problems in Auditing ; Conclusion. Chapter 10. Mergers‐and‐Acquisitions Accounting ; Goodwill Goes Bad ; Double Trouble ; Conclusion. Chapter 11. Is Fraud Detectable? ; Telltale Signs of Manipulation ; Fraudsters Know Few Limits ; Enron: A Media Sensation -- HealthSouth's Excruciating Ordeal -- Milk and Other Liquid Assets -- Trouble Was Brewing at Luckin -- Conclusion -- Part 4 Forecasts and Security Analysis ; Chapter 12. Forecasting Financial Statements ; A Typical One‐Year Projection ; Sensitivity Analysis with Projected Financial Statements ; Projecting Financial Flexibility ; Pro Forma Financial Statements ; Multiyear Projections ; Conclusion. Chapter 13. Credit Analysis ; Balance Sheet Ratios ; Income Statement Ratios ; Statement of Cash Flows Ratios ; Combination Ratios ; Relating Ratios to Credit Risk ; Conclusion. Chapter 14. Equity Analysis ; The Dividend Discount Model ; The Price‐Earnings Ratio ; The Du Pont Formula ; Valuation through Restructuring Potential ; Advanced Equity Analysis ; Conclusion. |
Record Nr. | UNINA-9910643160503321 |
Fridson Martin S. | ||
Hoboken, New Jersey : , : John Wiley & Sons, , [2022] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Financial statement analysis : a practitioner's guide / / Martin S. Fridson and Fernando Alvarez |
Autore | Fridson Martin S. |
Edizione | [5th edition.] |
Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, , [2022] |
Descrizione fisica | 1 online resource (xvi, 428 pages) : ǂb illustrations (some color) |
Disciplina | 657.3 |
Collana | Wiley Finance Series. |
Soggetto topico |
Ratio analysis
Financial statements Commerce |
ISBN |
1-119-45716-5
1-119-45719-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Part 1 Reading Between the Lines. Chapter 1. The Adversarial Nature of Financial Reporting ; The Purpose of Financial Reporting ; The Flaws in the Reasoning ; Small Profits and Big Baths ; Maximizing Growth Expectations ; Downplaying Contingencies ; The Importance of Being Skeptical ; Conclusion -- Part 2. The Basic Financial Statements. Chapter 2. The Balance Sheet ; The Value Problem ; Comparability Problems in the Valuation of Financial Assets ; Instantaneous Wipeout of Value ; How Good Is Goodwill? ; Losing Value the Old‐Fashioned Way ; True Equity Is Elusive ; Book Value May Overstate Reality ; Pros and Cons of a Market‐Based Equity Figure ; The Common Form Balance Sheet ; Conclusion. Chapter 3. The Income Statement ; Making the Numbers Talk ; How Real Are the Numbers? ; Conclusion. Chapter 4. The Statement of Cash Flows ; The Cash Flow Statement and the Leveraged Buyout ; Analytical Applications ; In Defense of Slack ; Conclusion -- Part 3. A Closer Look at Profits. Chapter 5. What Is Profit? ; Bona Fide Profits versus Accounting Profits ; Which Costs Count? ; Conclusion. Chapter 6. Revenue Recognition ; Making It Up at Gowex ; Globo's Foreseen Fall from Grace ; Channel‐Stuffing in the Drug Business ; A Second Take on Earnings ; Making the Numbers at M/A‐Com ; Astray on Layaway ; Recognizing Membership Fees ; A Potpourri of Liberal Revenue Recognition Techniques ; Fattening Earnings with Empty Calories ; Tardy Disclosure at Halliburton ; Managing Earnings with Rainy Day Reserves ; Fudging the Numbers: A Systematic Problem ; Conclusion. Chapter 7. Expense Recognition ; Diamond Foods's Movable Expenses ; Nortel's Deferred Profit Plan ; Grasping for Earnings at General Motors.
Time‐Shifting at Freddie Mac ; Conclusion. Chapter 8. The Applications and Limitations of EBITDA ; EBIT, EBITDA, and Total Enterprise Value ; The Role of EBITDA in Credit Analysis ; Abusing EBITDA ; A More Comprehensive Cash Flow Measure ; Working Capital Adds Punch to Cash Flow Analysis ; Conclusion. Chapter 9. The Reliability of Disclosure and Audits ; Where Was the Cash? ; Sloppiness Can Be a Red Flag ; How Manipulation Evades Detection ; Systematic Problems in Auditing ; Conclusion. Chapter 10. Mergers‐and‐Acquisitions Accounting ; Goodwill Goes Bad ; Double Trouble ; Conclusion. Chapter 11. Is Fraud Detectable? ; Telltale Signs of Manipulation ; Fraudsters Know Few Limits ; Enron: A Media Sensation -- HealthSouth's Excruciating Ordeal -- Milk and Other Liquid Assets -- Trouble Was Brewing at Luckin -- Conclusion -- Part 4 Forecasts and Security Analysis ; Chapter 12. Forecasting Financial Statements ; A Typical One‐Year Projection ; Sensitivity Analysis with Projected Financial Statements ; Projecting Financial Flexibility ; Pro Forma Financial Statements ; Multiyear Projections ; Conclusion. Chapter 13. Credit Analysis ; Balance Sheet Ratios ; Income Statement Ratios ; Statement of Cash Flows Ratios ; Combination Ratios ; Relating Ratios to Credit Risk ; Conclusion. Chapter 14. Equity Analysis ; The Dividend Discount Model ; The Price‐Earnings Ratio ; The Du Pont Formula ; Valuation through Restructuring Potential ; Advanced Equity Analysis ; Conclusion. |
Record Nr. | UNINA-9910677632203321 |
Fridson Martin S. | ||
Hoboken, New Jersey : , : John Wiley & Sons, , [2022] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|