Creative Cash Flow Reporting
Home > Business and Economics > Finance and accounting > Accounting > Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance
Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance

Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance


     0     
5
4
3
2
1



Out of Stock


Notify me when this book is in stock
X
About the Book

Table of Contents:
Foreword xi Preface xiii About the Authors xv 1 Seeking Sustainable Cash Flow 1 An Artificial Boost to Operating Cash Flow 3 Classifying Cash Flow 5 Sustainable Cash Flow 9 Creative Cash Flow Reporting 18 Ignoring the Statement of Cash Flows 29 Cash Flow Analysis 30 Plan of This Book 32 Summary 33 2 Structure of the Statement of Cash Flows 37 Historical Background 38 Arrival of the Statement of Cash Flows 49 Non-GAAP Measures of Cash Operating Performance 68 International Differences in the Statement of Cash Flows 73 Summary 74 3 Is it Operating or Investing Cash Flow? 81 Investing Cash Flow 86 GAAP Flexibility: Is it Operating or Investing Cash Flow? 91 Beyond the Boundaries of GAAP 114 Summary 116 4 Is it Operating or Financing Cash Flow? 121 Financing Cash Flow 125 GAAP Flexibility: Is it Operating or Financing Cash Flow? 131 Beyond the Boundaries of GAAP 154 Summary 155 5 Income Taxes and the Statement of Cash Flows 159 Tax Reporting Essentials 160 Classification of Tax-Related Cash Flow 166 Nonrecurring Income Tax Cash Flows 180 Summary 203 6 Nonrecurring Sources and Uses of Operating Cash Flow 209 Characteristics of Nonrecurring Items of Operating Cash Flow 211 Examples of Nonrecurring Cash Sources and Uses 211 Management Identification of Nonrecurring Operating Cash Flow 213 Locating Nonrecurring Items of Operating Cash Flow 218 Cash Flow Tracking 231 Summary 235 7 Measuring Sustainable Operating Cash Flow 241 Sustainable Operating Cash Flow 242 Calibrating Operating Cash Flow Adjustments 244 Measuring Sustainable Operating Cash Flow 252 Completed Sustainable Operating Cash Flow Worksheet 257 Frequency and Size of Adjustment Items 262 Summary 265 8 Using Operating Cash Flow to Detect Earnings Problems 269 Relationship between Earnings and Operating Cash Flow 271 Earnings Supported by Artificial Means 284 Excess Cash Margin 290 Summary 300 9 Analyzing Operating Cash Flow 305 Cash Flow Analysis Statement 308 Using the Cash Flow Analysis Statement 314 Cash Flow Drivers 325 Closer Look at Core Operating Cash Flow 336 Summary 341 10 Understanding Free Cash Flow 345 Uses of Free Cash Flow 348 What is Free Cash Flow? 358 Free Cash Flow to Common Equity: A Closer Look 362 Capital Expenditures 370 Acquisitions and Free Cash Flow 375 Summary 375 Glossary 379 Subject Index 395 Company Index 409

About the Author :
CHARLES W. MULFORD, PHD, CPA, is Invesco Chair and Professor of Accounting in the College of Management at the Georgia Institute of Technology in Atlanta. He has coauthored three books, including the bestselling The Financial Numbers Game, published by Wiley. He has appeared on numerous broadcast networks, including CNBC, ABC News, and Bloomberg TV. He regularly consults with major domestic and international commercial banks and money management firms on issues related to credit and investment decision-making. EUGENE E. COMISKEY, PHD, CPA, CMA, is Associate Dean for Faculty and Research, Callaway Chair, and Professor of Accounting in the College of Management at the Georgia Institute of Technology in Atlanta. For more than twenty years, he has consulted with commercial banks around the world. He is the coauthor of three books, including The Financial Numbers Game, and has published numerous papers in a wide range of professional and academic journals.

Review :
"This book is a must-have reference for anyone interested in serious financial statement analysis and uncovering manipulations to earnings from creative reporting of cash flows." (Graziado Business Report.com; Issue 4, Vol 10, 2007)


Best Sellers


Product Details
  • ISBN-13: 9780470893524
  • Publisher: John Wiley & Sons Inc
  • Publisher Imprint: John Wiley & Sons Inc
  • Language: English
  • Sub Title: Uncovering Sustainable Financial Performance
  • ISBN-10: 0470893524
  • Publisher Date: 03 Jun 2010
  • Binding: Digital (delivered electronically)
  • No of Pages: 432


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance
John Wiley & Sons Inc -
Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals


    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!