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Asian Financial Statement Analysis : Detecting Financial Irregularities /
Gain a deeper understanding of Asian financial reporting and how to detect irregularities The Asian region, and particularly China, is becoming a hotbed of investment activity. There have been quite a few accounting scandals in Asia in the recent years - now rivaling those we have seen in the Americ...
| Clasificación: | Libro Electrónico |
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| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley,
[2014]
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| Colección: | Wiley finance series.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Asian Financial Statement Analysis: Detecting Financial Irregularities; Copyright; Contents; Foreword; Genesis of This Book; Acknowledgments; Introduction; Why Focus on Scandals in Asia?; How This Book Is Organized; As You Begin; Notes; Chapter 1:A Framework for Evaluating Financial Irregularities; Articulation of Financial Statements; Accruals and Deferrals; Typical Accounting Games; Overstating Earnings; Overstating Financial Position; Managing Earnings; Overstating Operating Cash Flows; Corporate Governance and Related Issues; Parting Comments; Note; References.
- Chapter 2:Detecting Overstated EarningsAggressive Revenue Recognition; Understatement or Deferral of Expenses; Classification of Non-Operating Income; Classification of Non-Operating Expenses; Parting Comments; Case Studies; Case Study 2.1: Longtop Financial (NYSE: LFT); Case Study 2.2: Sino-Forest; Case 2.3: Oriental Century; References; Chapter 3:Detecting Overstated Financial Position; Excluding Both Assets and Liabilities; Other Off-Balance-Sheet Financing/Liabilities; Overstating Assets; Overstating Valuation of Assets on the Balance Sheet.
- Overstating the Quantity of Assets on the Balance SheetOverstating Off-Balance-Sheet Assets; Parting Comments; Case Studies; Case Study 3.1: RINO International Corp. (Nasdaq:RINO); Case Study 3.2: Olympus; Case Study 3.3: Oceanus; Notes; References; Chapter 4:Detecting Earnings Management; Accruals and Deferrals Revisited; Accounts Receivable (Accrued Revenue) and the Allowancefor Doubtful Accounts; Deferred (Unearned) Revenue; Accrued and Deferred (Prepaid) Expenses; Deferred Taxes; Contingencies and Reserves; Parting Comments; Case Studies; Case Study 4.1: Harbin Electric (Nasdaq: HRBN).
- Case Study 4.2: West China CementCase Study 4.3: China Biotics (CHBT US); References; Chapter 5:Detecting Overstated Operating Cash Flows; Understanding the Cash Flow Statement; Using Cash Flow to Assess the Quality of Earnings; Cash Flow Games; Parting Comments; Case Studies; Case Study 5.1: Renhe Commercial Holdings; Case Study 5.2: Duoyuan Global Water (NYSE: DGW); Case Study 5.3: Winsway Coking Coal Holdings; References; Chapter 6:Evaluating Corporate Governance and Related-Party Issues; Board Governance and Independent Directors; Shareowner Rights; Interlocking Ownership or Directorships.
- Related-Party TransactionsExcessive Compensation; Personal Use or Expropriation of Assets; Lack of Transparency; Auditor Issues; Parting Comments; Case Studies; Case Study 6.1: China Valves Tech (Nasdaq: CVVT); Case Study 6.2: Puda Coal (OTC: PUDA UV); Case Study 6.3: Sino-Environment Technology Group Limited; Note; References; Chapter 7:Summary and Guidance; Putting It All Together; A Recipe for Detecting Cooked Books; Parting Comments; Case Studies; Case 7.1: Celltrion, Inc.; Case 7.2: Real Gold Mining; Case 7.3: Fibrechem Technologies Ltd.; References; About the Authors; Index.