Reading Between the Lines of Corporate Financial Reports : In Search of Financial Misstatements

Chapter 1. Most common distortions in a financial statement analysis caused by objective weaknesses of accounting and analytical methods -- Chapter 2. Other “noise” in a financial statement analysis caused by objective weaknesses of accounting and analytical methods -- Chapter 3. Deliberate accounting manipulations: introduction and revenue-oriented accounting gimmicks -- Chapter 4. Deliberate accounting manipulations: expense-oriented accounting gimmicks and intentional profit understatements -- Chapter 5. Evaluation of financial statement reliability and comparability based on Auditor’s opinion, narrative disclosures and cash flow data -- Chapter 6. Problems of comparability and reliability of reported cash flows -- Chapter 7. Evaluation of financial statement reliability and comparability based on quantitative tools other than cash flows: primary warning signals -- Chapter 8. Evaluation of financial statement reliability and comparability based on quantitative tools other than cash flows: additional warning signals -- Chapter 9. Techniques of increasing comparability and reliability of reported accounting numbers: selected simple tools -- Chapter 10. Techniques of increasing comparability and reliability of reported accounting numbers: some more advanced tools.