TY  - BOOK
AU  - Schilit, Howard Mark.
TI  - Financial shenanigans: how to detect accounting gimmicks and fraud financial reports 
SN  - 0070561311
AV  - HF 5681 .B2 .S35 1993 
PY  - 1993///
CY  - New York, N.Y.
PB  - McGraw Hill
KW  - Estados financieros
N1  - Preface, ix --; Acknowledgments, xv --; 1. What Are Shenanigans?, 1 --; 2. Searching for Shenanigans, 15 --; 3. Shenanigan No. 1: Recording Revenue Too Soon, 33 --; 4. Shenanigan No. 2: Recording Bogus Revenues, 49 --; 5. Shenanigan No. 3: Boosting Income with One-Time Gains, 59 --; 6. Shenanigan No. 4: Shifting Current Expenses to a Later Period, 77 --; 7. Shenanigan No. 5: Failing to Record or Disclose All Liabilities, 97 --; 8. Shenanigan No. 6: Shifting Current Income to a Later Period, 111 --; 9. Shenanigan No. 7: Shifting Future Expenses to the Current Period, 117 --; 10. Cash Is King: Study the Statement of Cash Flows, 123 --; 11. Keep Everything in Balance: Inventory, Sales, and Receivables, 131 --; 12. Preventing Shenanigans, 147 --; 13. A Century of Shenanigans, 157 --; Tutorial: Understanding the Basics of Financial Reporting, 167 --; Other Books of Interest on Financial Shenanigans, 186 --; Index, 187
ER  -