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Reading between the lines of corporate financial reportsin search of financial misstatements /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Reading between the lines of corporate financial reportsby Jacek Welc.
Reminder of title:	in search of financial misstatements /
Author:	Welc, Jacek.
Published:	Cham :Springer International Publishing :2020.
Description:	xl, 431 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	Business enterprisesFinance.
Online resource:	https://doi.org/10.1007/978-3-030-61041-8
ISBN:	9783030610418$q(electronic bk.)

Reading between the lines of corporate financial reportsin search of financial misstatements /
Welc, Jacek.

Reading between the lines of corporate financial reportsin search of financial misstatements /[electronic resource] :by Jacek Welc. - Cham :Springer International Publishing :2020. - xl, 431 p. :ill., digital ;24 cm.

Chapter 1. Most common distortions in a financial statement analysis caused by objective weaknesses of accounting and analytical methods -- Chapter 2. Other "noise" in a financial statement analysis caused by objective weaknesses of accounting and analytical methods -- Chapter 3. Deliberate accounting manipulations: introduction and revenue-oriented accounting gimmicks -- Chapter 4. Deliberate accounting manipulations: expense-oriented accounting gimmicks and intentional profit understatements -- Chapter 5. Evaluation of financial statement reliability and comparability based on Auditor's opinion, narrative disclosures and cash flow data -- Chapter 6. Problems of comparability and reliability of reported cash flows -- Chapter 7. Evaluation of financial statement reliability and comparability based on quantitative tools other than cash flows: primary warning signals -- Chapter 8. Evaluation of financial statement reliability and comparability based on quantitative tools other than cash flows: additional warning signals -- Chapter 9. Techniques of increasing comparability and reliability of reported accounting numbers: selected simple tools -- Chapter 10. Techniques of increasing comparability and reliability of reported accounting numbers: some more advanced tools.

This book provides a digestible step-by-step guide to reading corporate financial reports, drawing upon real-life case studies and examples of corporate collapses and accounting scandals, and applying practical tools to financial statement analysis. Appealing to a range of practitioners within corporate finance including investors, managers, and business analysts, this book is the first to specifically address the challenges facing those who are not professional accountants and auditors when examining corporate financial reports. Corporate financial reports are used widely by managers, investors, creditors, and government agencies to examine company performance and evaluate potential risks. However, although seemingly an invaluable source of information for managerial decision-making, financial reports are often based on rough simplifications of a very complex reality. With no way of avoiding deliberate manipulations and fraudulent activity, these statements cannot be relied on completely when selecting stocks or evaluating credit risk, and therefore poor analysis can lead to potentially disastrous investment decisions. The author suggests that in order to effectively interpret corporate financial reports, we must 'read between the lines' to accurately assess a company's economic performance and predict its long-term viability.

ISBN: 9783030610418$q(electronic bk.)

Standard No.: 10.1007/978-3-030-61041-8doiSubjects--Topical Terms:

200545
Business enterprises
--Finance.

LC Class. No.: HG4026 / .W453 2020

Dewey Class. No.: 658.15

Reading between the lines of corporate financial reportsin search of financial misstatements /
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505 0 $a Chapter 1. Most common distortions in a financial statement analysis caused by objective weaknesses of accounting and analytical methods -- Chapter 2. Other "noise" in a financial statement analysis caused by objective weaknesses of accounting and analytical methods -- Chapter 3. Deliberate accounting manipulations: introduction and revenue-oriented accounting gimmicks -- Chapter 4. Deliberate accounting manipulations: expense-oriented accounting gimmicks and intentional profit understatements -- Chapter 5. Evaluation of financial statement reliability and comparability based on Auditor's opinion, narrative disclosures and cash flow data -- Chapter 6. Problems of comparability and reliability of reported cash flows -- Chapter 7. Evaluation of financial statement reliability and comparability based on quantitative tools other than cash flows: primary warning signals -- Chapter 8. Evaluation of financial statement reliability and comparability based on quantitative tools other than cash flows: additional warning signals -- Chapter 9. Techniques of increasing comparability and reliability of reported accounting numbers: selected simple tools -- Chapter 10. Techniques of increasing comparability and reliability of reported accounting numbers: some more advanced tools.
520 $a This book provides a digestible step-by-step guide to reading corporate financial reports, drawing upon real-life case studies and examples of corporate collapses and accounting scandals, and applying practical tools to financial statement analysis. Appealing to a range of practitioners within corporate finance including investors, managers, and business analysts, this book is the first to specifically address the challenges facing those who are not professional accountants and auditors when examining corporate financial reports. Corporate financial reports are used widely by managers, investors, creditors, and government agencies to examine company performance and evaluate potential risks. However, although seemingly an invaluable source of information for managerial decision-making, financial reports are often based on rough simplifications of a very complex reality. With no way of avoiding deliberate manipulations and fraudulent activity, these statements cannot be relied on completely when selecting stocks or evaluating credit risk, and therefore poor analysis can lead to potentially disastrous investment decisions. The author suggests that in order to effectively interpret corporate financial reports, we must 'read between the lines' to accurately assess a company's economic performance and predict its long-term viability.
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