Financial Shenanigans pdf epub mobi txt 电子书 下载 2025
Howard Schilit, Ph.D., CPA, is the founder and chief executive officer of the Financial Shenanigans Detection (FSD) Group, LLC, which alerts its clients to accounting chicanery. Previously he founded the Center for Financial Research and Analysis (CFRA). Smart Money magazine twice selected him as one of the "Power 30" of investing.
- 财务
- 金融
- 会计
- 投资
- Finance
- 证券
- 财务骗术
- 财务管理
With major financial scandals popping up in greater numbers—and with more inevitably on the way—it has never been more important for you to understand what dishonest companies do to trick investors. Since the early 1990s, Financial Shenanigans has been helping investors unearth deceptive financial reporting at the most critical time— before they suffer major losses.
Now, the third edition broadens its focus to include the newest, most sophisticated techniques companies use to mislead investors.
Referred to as the "Sherlock Holmes of Accounting" by BusinessWeek, Howard Schilit and renowned forensic accounting expert Jeremy Perler take you deeper into the corporate bag of tricks, exposing new levels of accounting gimmickry and arming you with the investigative tools you need to detect:
Earnings Manipulation Shenanigans: Learn the latest tricks companies use to exaggerate revenue and earnings.
Cash Flow Shenanigans: Discover new techniques devised by management that allow it to manipulate cash flow as easily as earnings.
Key Metrics Shenanigans: See how companies use misleading "key"metrics to fool investors about their financial performance.
Financial Shenanigans brings you completely up to date on accounting chicanery in the global markets, shining a light on the most shocking frauds and financial reporting miscreants. This insightful, detailed guide written by recognized experts on the subject provides the knowledge and tools you need to spot even the most subtle signs of financial shenanigans.
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读后感
七种操纵收入欺诈手法，帮助投资者发现这些欺诈手法从而避免损失。 收入操纵类财务欺诈手法 1. 过早记录为收入 2. 虚构收入并加以记录 3. 借助一次性或不可持续的业务来夸大所得 4. 将当期费用推迟至将来某个期间进行记录 5. 运用其他方法来掩盖成本或亏损 6. 将当期收入推迟至...
评分之前买过钟文庆《财务是个真实的谎言》，读了不错，这次看见钟推荐《财务诡计》就买了。 这本书以全球知名，也可叫臭名昭著的公司财务欺诈事件为素材，系统分析了财务造假的三大类型，这三大类型又可细分为13个细分项，44种手段，既有理论上的逻辑，又有实际事件的佐证...
评分书是好书，透过别扭的翻译也可以看得出来。 不大明白，真的不大明白，难道翻译一本通顺、达意的财务书就这样难么？很多地方看到吐血。 译者也算是有头有脸之人，为何能够交出这样一份不合格的功课呢？ 想看原版，但是买不到。好吧，就让我忍受着吧。
评分上市公司的股价通常是和公司的盈利情况（利润）紧密联系的，因此，上市公司往往有很大的动力进行财务造假。 一个简单的公式： 利润=收入-费用 举个例子，开个面包店，一年卖出去面包收到的钱就是收入，和生产面包关联的钱，比如买面粉、黄油、以及面包师傅的工资，是费用（...
评分在当今社会，无论是日常商业往来，还是运作资本市场，无一不涉及到财务这个话题。一个企业有没有诚信，除了经营诚信、道德诚信外，最重要的莫过于财务诚信了。从某种意义上来说，有了财务诚信，才能谈及商业诚信。 《财务诡计》一书，向读者诠释了完整的财务欺诈骗术的理论分析...
用户评价
earnings management(manipulation)真是一门艺术，这书用的例子很生动也是比较经典的了，譬如安然把service contract计成commodity futures contract从而适用mark-to-market的“创举”。讲了很多识别骗子的经典方法，例如波澜不惊的revenue下面说不定可以从BS的days in account receivables剧变看出端倪。很好的书，六颗星星。
评分有几个小技巧或者要点挺有用
评分中文版是《财务诡计》http://book.douban.com/subject/10582247/。 不过，还是读英文版吧，除了财务欺诈方法之外，几乎所有含“作假”意思的英文单词都在这儿了，这是啥收获。。。
评分证券分析师必读。文笔诙谐幽默，让我狂笑N次，脑洞开了不下一百次。大千世界，无奇不有！讲几个经典的。1.重组费用：一次性计提大量重组费用，给公司洗个大澡，建立预留储备，然后逐步释放业绩，显示新的管理层的能力。2. 低价出售商品，提前增加应收账款同时增加营业额，即使关注应收账款增加也没用，我把应收账款挪一下位置，超过一年的叫长期资产，不到一年的叫应收票据。3. 通过一次性经营活动，如少购入存货，或不转移风险地卖出应收账款，或延长支付期限，提振经营性现金流（但不可重复）。4. 通过不断兼并企业支付的价格叫做投资现金流支出，兼并企业后其应收账款及存货销售产生的是运营现金流收入，即使没有有机增长也能显示不断增长的CFFO。5.为了短期提升盈利录入折扣却在未来原价加折扣购入商品。6.不断篡改绩效指标定义
评分Insightful and systematic guide illustrating accounting frauds backed by a variety of examples from renowned companies. A bit boring to keep focused though. :P
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