Financial shenanigans / Howard Schilit, Jeremy Perler.

As bad as it gets
Just touch up the x rays
Earnings manipulation shenanigan no. 1: recording revenue too soon
Earnings manipulation shenanigan no. 2: recording bogus revenue
Earnings manipulation shenanigan no. 3: boosting income using one-time or unsustainable activities
Earnings manipulation shenanigan no. 4: shifting current expenses to a later period
Earnings manipulation shenanigan no. 5: employing other techniques to hide expenses or losses
Earnings manipulation shenanigan no. 6: shifting current income to a later period
Earnings manipulation shenanigan no. 7: shifting future expenses to an earlier period
Cash flow shenanigan no. 1: shifting financing cash inflows to the operating section
Cash flow shenanigan no. 2: shifting normal operating cash outflows to the investing section
Cash flow shenanigan no. 3: inflating operating cash flow using acquisitions or disposals
Cash flow shenanigan no. 4: boosting operating cash flow using unsustainable activities
Key metrics shenanigan no. 1: showcasing misleading metrics that overstate performance
Key metrics shenanigan no. 2: distorting balance sheet metrics to avoid showing deterioration
Shenanigans recap and recommendations.