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.
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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
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