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    Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements von Welc, Jacek

    Veröffentlicht 2020
    Inhaltsangabe: “… . -- 5.3.4 Fresenius Group -- 5.3.5 Electronic Arts Inc. and Take-Two Interactive Software Inc. -- 5.4 Discrepancies Between Operating Profits and Operating Cash Flows -- 5.4.1 Toys "R" Us Inc. -- 5.4.2 21st Century Technology Plc -- 5.4.3 Pescanova Group -- 5.4.4 Carillion Plc -- 5.4.5 Cowell e Holdings Inc. -- 5.4.6 Conclusions -- Appendix -- References -- 6 Problems of Comparability and Reliability of Reported Cash Flows -- 6.1 Introduction -- 6.2 Unreliability of Reported Cash Flows When Cash Balances Themselves Are Falsified -- 6.2.1 China MediaExpress Holdings Inc. -- 6.2.2 Satyam Computer Services Limited -- 6.2.3 Patisserie Holdings Plc -- 6.2.4 Conclusions -- 6.3 Spurious Improvements in Operating Cash Flows of Shrinking Businesses -- 6.3.1 Admiral Boats S.A. -- 6.3.2 Claire's Stores Inc. -- 6.3.3 Cowell e Holdings Inc. -- 6.3.4 Conclusions -- 6.4 Distortions of Reported Cash Flows Caused by Non-controlling Interests -- 6.4.1 Distorting Impact of Non-controlling Interests on Reported Cash Flows -- 6.4.2 Real-Life Example of Rallye SA. …”
    Elektronisch E-Book
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