25 need-to-know management ratios / / Ciaran Walsh and Stuart Warner |
Autore | Walsh Ciaran |
Pubbl/distr/stampa | Harlow, England : , : Pearson, , 2015 |
Descrizione fisica | 1 online resource (193 pages) |
Disciplina | 658.001/512924 |
Soggetto topico |
Ratio analysis
Management - Statistical methods |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Twenty-five need-to-know management ratios |
Record Nr. | UNINA-9910153239003321 |
Walsh Ciaran
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Harlow, England : , : Pearson, , 2015 | ||
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Lo trovi qui: Univ. Federico II | ||
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Comparative Efficiency in Data Envelopment Analysis Based on Ratio Analysis |
Autore | Hosseinzadeh Lotfi Farhad |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing AG, , 2023 |
Descrizione fisica | 1 online resource (192 pages) |
Disciplina | 658.4033 |
Altri autori (Persone) |
AllahviranlooTofigh
PedryczWitold MozaffariMohammad Reza GeramiJavad |
Collana | Studies in Big Data Series |
Soggetto topico |
Data envelopment analysis
Ratio analysis |
ISBN | 3-031-43181-2 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Preface -- Contents -- List of Figures -- List of Tables -- 1 Relationship Between Ratio Analysis, DEA-R and DEA Models -- 1.1 Background -- 1.2 Basic Concepts -- 1.2.1 Efficiency Evaluation of DMUs in the Input and Output Orientated -- 1.2.2 Production Function -- 1.2.3 Approximation of the Production Function -- 1.2.4 Production Possibility Set -- 1.2.5 CCR Model in the Input Oriented -- 1.2.6 CCR Model in the Output Oriented -- 1.2.7 BCC Model in the Input Oriented -- 1.2.8 The BCC Model -- 1.3 Relationship Between Models DEA and DEA-R -- 1.3.1 The DEA Models in Output Oriented and DEA-R Models in Input Oriented -- 1.3.2 The DEA Models in Input Oriented and DEA-R Models in Output Oriented -- 1.4 DEA Models Without Explicit Inputs and DEA-R -- 1.5 A Numerical Example for Commercial Banks -- 1.6 Conclusions -- References -- 2 Determining the Production Possibility Set for Ratio Data: A Novel Hybrid DEA-R Approach -- 2.1 Background -- 2.2 The Novel Hybrid DEA-RA Approach -- 2.2.1 Ratio Analysis (RA) -- 2.2.2 The Inputs and Outputs of DEA-RA Model -- 2.3 DEA-RA Axiomatic Structure -- 2.3.1 DEA-R Space -- 2.3.2 Convexity |
Record Nr. | UNINA-9910746953003321 |
Hosseinzadeh Lotfi Farhad
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Cham : , : Springer International Publishing AG, , 2023 | ||
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Lo trovi qui: Univ. Federico II | ||
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Debt use by U.S. farm businesses, 1992-2011 / / Jennifer Ifft ; Amirdara Novini ; and Kevin Patrick |
Autore | Ifft Jennifer |
Pubbl/distr/stampa | [Washington, D.C.] : , : United States Department of Agriculture, Economic Research Service, , [2014] |
Descrizione fisica | 1 online resource (2 unnumbered pages, ii, 16 pages) : color illustrations |
Collana | Economic information bulletin |
Soggetto topico |
Farm corporations - United States - Finance
Family farms - United States - Finance Corporate debt - United States Ratio analysis |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Debt use by United States farm businesses, 1992-2011 |
Record Nr. | UNINA-9910702539403321 |
Ifft Jennifer
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[Washington, D.C.] : , : United States Department of Agriculture, Economic Research Service, , [2014] | ||
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Lo trovi qui: Univ. Federico II | ||
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Financial ratios / / Sandeep Goel |
Autore | Goel Sandeep <1975-, > |
Edizione | [First edition.] |
Pubbl/distr/stampa | New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 |
Descrizione fisica | 1 online resource (xiv, 194 pages) |
Disciplina | 658.4033 |
Collana | Finance and financial management collection |
Soggetto topico | Ratio analysis |
Soggetto genere / forma | Electronic books. |
Soggetto non controllato |
efficiency
financial analysis financial performance financial ratios financial statements liquidity market performance profitability solvency |
ISBN | 1-63157-360-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Part I. Introduction -- 1. Nature of financial ratios -- Part II. Profitability ratios -- 2. Concept of profitability ratios -- 3. Corporate examples of profitability ratios -- Part III. Efficiency ratios -- 4. Concept of efficiency ratios -- 5. Corporate examples of efficiency ratios -- Part IV. Liquidity ratios -- 6. Concept of liquidity ratios -- 7. Corporate examples of liquidity ratios -- Part V. Solvency ratios -- 8. Concept of solvency ratios -- 9. Corporate examples of solvency ratios -- Part VI. Market ratios -- 10. Concept of market ratios -- 11. Corporate examples of market ratios -- Key terms -- Review questions -- Test yourself: problems and solutions -- Bibliography -- Index. |
Record Nr. | UNINA-9910460673203321 |
Goel Sandeep <1975-, >
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New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 | ||
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Lo trovi qui: Univ. Federico II | ||
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Financial ratios / / Sandeep Goel |
Autore | Goel Sandeep <1975-, > |
Edizione | [First edition.] |
Pubbl/distr/stampa | New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 |
Descrizione fisica | 1 online resource (xiv, 194 pages) |
Disciplina | 658.4033 |
Collana | Finance and financial management collection |
Soggetto topico | Ratio analysis |
Soggetto non controllato |
efficiency
financial analysis financial performance financial ratios financial statements liquidity market performance profitability solvency |
ISBN | 1-63157-360-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Part I. Introduction -- 1. Nature of financial ratios -- Part II. Profitability ratios -- 2. Concept of profitability ratios -- 3. Corporate examples of profitability ratios -- Part III. Efficiency ratios -- 4. Concept of efficiency ratios -- 5. Corporate examples of efficiency ratios -- Part IV. Liquidity ratios -- 6. Concept of liquidity ratios -- 7. Corporate examples of liquidity ratios -- Part V. Solvency ratios -- 8. Concept of solvency ratios -- 9. Corporate examples of solvency ratios -- Part VI. Market ratios -- 10. Concept of market ratios -- 11. Corporate examples of market ratios -- Key terms -- Review questions -- Test yourself: problems and solutions -- Bibliography -- Index. |
Record Nr. | UNINA-9910797959003321 |
Goel Sandeep <1975-, >
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New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 | ||
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Lo trovi qui: Univ. Federico II | ||
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Financial ratios / / Sandeep Goel |
Autore | Goel Sandeep <1975-, > |
Edizione | [First edition.] |
Pubbl/distr/stampa | New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 |
Descrizione fisica | 1 online resource (xiv, 194 pages) |
Disciplina | 658.4033 |
Collana | Finance and financial management collection |
Soggetto topico | Ratio analysis |
Soggetto non controllato |
efficiency
financial analysis financial performance financial ratios financial statements liquidity market performance profitability solvency |
ISBN | 1-63157-360-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Part I. Introduction -- 1. Nature of financial ratios -- Part II. Profitability ratios -- 2. Concept of profitability ratios -- 3. Corporate examples of profitability ratios -- Part III. Efficiency ratios -- 4. Concept of efficiency ratios -- 5. Corporate examples of efficiency ratios -- Part IV. Liquidity ratios -- 6. Concept of liquidity ratios -- 7. Corporate examples of liquidity ratios -- Part V. Solvency ratios -- 8. Concept of solvency ratios -- 9. Corporate examples of solvency ratios -- Part VI. Market ratios -- 10. Concept of market ratios -- 11. Corporate examples of market ratios -- Key terms -- Review questions -- Test yourself: problems and solutions -- Bibliography -- Index. |
Record Nr. | UNINA-9910824869203321 |
Goel Sandeep <1975-, >
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New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 | ||
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Lo trovi qui: Univ. Federico II | ||
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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.
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Hoboken, New Jersey : , : John Wiley & Sons, , [2022] | ||
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Lo trovi qui: Univ. Federico II | ||
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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.
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Hoboken, New Jersey : , : John Wiley & Sons, , [2022] | ||
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Lo trovi qui: Univ. Federico II | ||
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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.
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Hoboken, New Jersey : , : John Wiley & Sons, , [2022] | ||
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Lo trovi qui: Univ. Federico II | ||
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Financial Statement Analysis [[electronic resource] ] : A Practitioner's Guide |
Autore | Fridson Martin S |
Edizione | [4th ed.] |
Pubbl/distr/stampa | Hoboken, : Wiley, 2011 |
Descrizione fisica | 1 online resource (400 p.) |
Disciplina |
657.3
657/.3 |
Altri autori (Persone) | AlvarezFernando |
Collana | Wiley Finance |
Soggetto topico |
BUSINESS & ECONOMICS / Finance
Financial statements Ratio analysis |
ISBN |
1-119-20148-9
1-283-17595-9 9786613175953 1-118-06418-6 |
Classificazione | BUS027000 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
FinancialStatementAnalysis; Contents; Preface to Fourth Edition; Acknowledgments; PART ONE 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 TWO 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 WayTrue Equity Is Elusive; 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; Cash Flow and the Company Life Cycle; The Concept of Financial Flexibility; In Defense of Slack; Conclusion; PART THREE A Closer Look at Profits; CHAPTER 5 What Is Profit?; Bona Fide Profits versus Accounting Profits; What Is Revenue? Which Costs Count?How Far Can the Concept Be Stretched?; Conclusion; CHAPTER 6 Revenue Recognition; Channel-Stuffing in the Drug Business; A Second Take on Earnings; 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; Nortel's Deferred Profit Plan; Grasping for Earnings at General Motors; Time-Shifting at Freddie Mac; Conclusion CHAPTER 8 The Applications and Limitations of EBITDAEBIT, 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; An Artful Deal; Death Duties; Systematic Problems in Auditing; Conclusion; CHAPTER 10 Mergers-and-Acquisitions Accounting; Maximizing Postacquisition Reported Earnings; Managing Acquisition Dates and Avoiding Restatements; Conclusion; CHAPTER 11 Is Fraud Detectable? Telltale Signs of ManipulationFraudsters Know Few Limits; Enron: A Media Sensation; HealthSouth's Excruciating Ordeal; Milk and Other Liquid Assets; Conclusion; PART FOUR 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; Pro Forma Statements for Acquisitions; Multiyear Projections; Conclusion; CHAPTER 13 Credit Analysis; Balance Sheet Ratios; Income Statement Ratios; Statement of Cash Flows Ratios Combination Ratios |
Record Nr. | UNINA-9910139618203321 |
Fridson Martin S
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Hoboken, : Wiley, 2011 | ||
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Lo trovi qui: Univ. Federico II | ||
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