عنوان
پدید آورنده
موضوع
رده
HG4028.B2 .T36 2014eb
HG4028
.
B2
.
T36
2014eb
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
1119204763
(Number (ISBN
9781119204763
Erroneous ISBN
1118486528
Erroneous ISBN
111848665X
Erroneous ISBN
1118542592
Erroneous ISBN
9781118486528
Erroneous ISBN
9781118486658
Erroneous ISBN
9781118542590
NATIONAL BIBLIOGRAPHY NUMBER
Number
dltt
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Asian Financial Statement Analysis :
General Material Designation
[Book]
Other Title Information
Detecting Financial Irregularities /
First Statement of Responsibility
ChinHwee Tan, Thomas R. Robinson
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource (xv, 192 pages) :
Other Physical Details
illustrations.
SERIES
Series Title
Wiley finance series
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references and index
CONTENTS NOTE
Text of Note
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
Text of Note
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
Text of Note
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
Text of Note
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)
Text of Note
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
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SUMMARY OR ABSTRACT
Text of Note
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 Americas and Europe. Assessing potential or active overseas investments requires reliance on financial statements, the full parameters of which may vary from region to region. To effectively analyze statements, it is necessary to first understand the framework underlying these financial ..
ACQUISITION INFORMATION NOTE
Source for Acquisition/Subscription Address
Safari Books Online
Stock Number
CL0500000502
OTHER EDITION IN ANOTHER MEDIUM
Title
Asian financial statement analysis.
International Standard Book Number
9781118486528
TOPICAL NAME USED AS SUBJECT
Corporations-- Finance.
Financial statements-- Asia.
Corporations-- Finance.
Financial statements.
(SUBJECT CATEGORY (Provisional
BUS-- 001010
DEWEY DECIMAL CLASSIFICATION
Number
657/
.
3
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HG4028
.
B2
Book number
.
T36
2014eb
PERSONAL NAME - PRIMARY RESPONSIBILITY
Tan, ChinHwee
PERSONAL NAME - ALTERNATIVE RESPONSIBILITY
Robinson, Thomas R.
CORPORATE BODY NAME - ALTERNATIVE RESPONSIBILITY
Ohio Library and Information Network.
ORIGINATING SOURCE
Date of Transaction
20160718053509.9
Cataloguing Rules (Descriptive Conventions))
pn
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
