Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance
John Wiley & Sons, Jan 20, 2005 - Business & Economics - 414 pages
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.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Chapter 1 Seeking Sustainable Cash Flow
Chapter 2 Structure of the Statement of Cash Flows
Chapter 3 Is It Operating or Investing Cash Flow?
Chapter 4 Is It Operating or Financing Cash Flow?
Chapter 5 Income Taxes and the Statement of Cash Flows
Chapter 6 Nonrecurring Sources and Uses of Operating Cash Flow
Chapter 7 Measuring Sustainable Operating Cash Flow
Other editions - View all
10-K annual report accepted accounting principles accounts payable accounts receivable acquisition amortization amount balance sheet boost capital expenditures carryforward cash flow analysis cash flow statement cash impact cash provided classification company’s computing core operating cash Corp costs debt December 31 decline deducted deferred tax assets disclosure dividends Dynegy EBITDA ended December 31 Enron equity example Exchange Commission financing activities financing cash flow firms flow analysis statement flow from operating Form 10-K annual free cash flow funds statement GAAP included income statement income taxes increase interest inventory investing activities investing cash flow lease measure million noncash nonrecurring items nonrecurring operating cash operating activities operating cash flow operating cushion operating working capital overdrafts percent presented in Exhibit provided by operating reduced reported operating cash result Securities and Exchange shareholders source of cash statement of cash stock options tax payments tax provision temporary differences transactions