TY - BOOK AU - Schilit, Howard M. AU - Perler, Jeremy TI - Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports SN - 9780071067393 U1 - 657.3 PY - 2010/// CY - New Delhi PB - Tata McGraw Hill Education Private Limited KW - Accounting Fraud KW - Misleading financial statements N1 - As Bad as It Gets Just Touch Up the X Rays Earnings Manipulation Shenanigans Recording Revenue Too Soon Recording Bogus Revenue Boosting Income Using One-Time or Unsustainable Activities Shifting Current Expenses to a Later Period Employing Other Techniques to Hide Expenses or Losses Shifting Current Income to a Later Period hifting Future Expenses to an Earlier Period Cash Flow Shenanigans Shifting Financing Cash Inflows to the Operating Section Shifting Normal Operating Cash Outflows to the Investing Section Inflating Operating Cash Flow Using Acquisitions or Disposals Boosting Operating Cash Flow Using Unsustainable Activities Key Metrics Shenanigans Showcasing Misleading Metrics That Overstate Performance Distorting Balance Sheet Metrics to Avoid Showing Deterioration Putting It All Together Shenanigans Recap and Recommendations ER -