Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance

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John Wiley & Sons, Jan 20, 2005 - Business & Economics - 414 pages
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Successful methodology for identifying earnings-related reporting indiscretions
Creative Cash Flow Reporting and Analysis capitalizes on current concerns with misleading financial reporting on misleading financial reporting. It identifies the common steps used to yield misleading cash flow amounts, demonstrates how to adjust the cash flow statement for more effective analysis, and how to use adjusted operating cash flow to uncover earnings that have been misreported using aggressive or fraudulent accounting practices.
Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor of three books, including the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices. Eugene E. Comiskey, PhD, CPA, CMA (Atlanta, GA), is the coauthor of the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices.
  

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Contents

Chapter 1 Seeking Sustainable Cash Flow
1
Chapter 2 Structure of the Statement of Cash Flows
37
Chapter 3 Is It Operating or Investing Cash Flow?
81
Chapter 4 Is It Operating or Financing Cash Flow?
121
Chapter 5 Income Taxes and the Statement of Cash Flows
159
Chapter 6 Nonrecurring Sources and Uses of Operating Cash Flow
209
Chapter 7 Measuring Sustainable Operating Cash Flow
241
Chapter 8 Using Operating Cash Flow to Detect Earnings Problems
269
Chapter 9 Analyzing Operating Cash Flow
305
Chapter 10 Understanding Free Cash Flow
345
Glossary
379
Subject Index
395
Company Index
409
Copyright

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About the author (2005)

Charles W. Mulford, PhD, CPA, is Invesco Chair and Professor of Accounting in the College of Management at the Georgia Institute of Technology in Atlanta. He has coauthored three books, including the bestselling The Financial Numbers Game, published by Wiley. He has appeared on numerous broadcast networks, including CNBC, ABC News, and Bloomberg TV. He regularly consults with major domestic and international commercial banks and money management firms on issues related to credit and investment decision-making.

Eugene E. Comiskey, PhD, CPA, CMA, is Associate Dean for Faculty and Research, Callaway Chair, and Professor of Accounting in the College of Management at the Georgia Institute of Technology in Atlanta. For more than twenty years, he has consulted with commercial banks around the world. He is the coauthor of three books, including The Financial Numbers Game, and has published numerous papers in a wide range of professional and academic journals.

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