Financial Shenanigans, Fourth Edition: How to Detect Accounting Gimmicks and Fraud in Financial Reports

Preface: Reflections on my Last Twenty-Five Years
Part One: Establishing the Foundation
Chapter 1: Twenty-Five Years of Shenanigans
Chapter 2: Just Touch Up the X-Rays
Part Two: Earnings Manipulation Shenanigans
Chapter 3: Recording Revenue Too Soon
Chapter 4: Recording Bogus Revenue
Chapter 5: Boosting Income with One-Time or Unsustainable Activities
Chapter 6: Shifting Current Expenses to a Later Period
Chapter 7: Employing Other Techniques to Hide Expenses or Losses
Chapter 8: Shifting Current Income to a Later Period
Chapter 9: Shifting Future Expenses to the Current Period
Part Three: Cash Flow Shenanigans
Chapter 10: Shifting Financing Cash Inflows to the Operating Section
Chapter 11: Moving Cash Outflows from Operating Section to Other Sections
Chapter 12: Boosting Operating Cash Flow Using Unsustainable Activities
Part Four: Key Metrics Shenanigans
Chapter 13: Showcasing Misleading Metrics that Overstate Performance
Chapter 14: Distorting Balance Sheet Metrics to Avoid Showing Deterioration
Part Five: Acquisition Accounting Shenanigans
Chapter 15: Acquisition-Driven Earnings Manipulation Shenanigans
Chapter 16: Acquisition-Driven Cash Flow Shenanigans
Chapter 17: Acquisition-Driven Key Metrics Shenanigans
Part Six: Putting it all Together
Chapter 18: The Unraveling
Chapter 19: The Most Important Thing: Shenanigan Detection Lessons of this Era