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

Inhaltsangabe: “… 6.5 Distortions of Reported Cash Flows Caused by Capitalized Intangible Assets -- 6.6 Distortions of Reported Cash Flows Caused by off-Balance Sheet Financing Schemes -- 6.7 Distortions of Reported Cash Flows Caused by Customer Financing Schemes -- 6.8 Distortions of Reported Cash Flows Caused by Business Combinations -- 6.8.1 Distorting Impact of Business Combinations on Reported Cash Flows -- 6.8.2 Real-Life Example of Conviviality Plc -- 6.9 Example of Eroded Intercompany Comparability of Reported Cash Flows -- Appendix -- References -- 7 Evaluation of Financial Statement Reliability and Comparability Based on Quantitative Tools Other Than Cash Flows: Primary Warning Signals -- 7.1 Introduction -- 7.2 Signal No 1: Discrepancies Between Revenue Growth and Inventory Growth -- 7.2.1 Burberry Group Plc -- 7.2.2 Pittards Plc -- 7.2.3 Toshiba Corp -- 7.2.4 Conclusions -- 7.3 Signal No 2: Discrepancies Between Revenue Growth and Receivables Growth -- 7.3.1 Ingenta Plc -- 7.3.2 Aegan Marine Petroleum Network Inc -- 7.3.3 OCZ Technology Group Inc -- 7.3.4 Conclusions -- 7.4 Signal No 3: Discrepancies Between Growth Rates of Revenues and Unbilled Receivables from Long-Term Contracts -- 7.4.1 General Electric Co -- 7.4.2 Carillion Plc -- 7.4.3 Astaldi Group -- 7.4.4 Conclusions -- 7.5 Signal No 4: High or Fast Growing Share of Intangibles in Total Assets -- 7.5.1 GateHouse Media Inc -- 7.5.2 OCZ Technology Group Inc -- 7.5.3 Starbreeze AB -- 7.5.4 Conclusions -- 7.6 Signal No 5: Systematically Falling Turnover of Property, Plant and Equipment -- 7.6.1 Sino-Forest Corp -- 7.6.2 Icelandair Group -- 7.6.3 Jones Energy Inc -- 7.6.4 Conclusions -- 7.7 Signal No 6: Falling Ratio of Depreciation and Amortization to Carrying Amount of Operating Fixed Assets -- 7.7.1 Lufthansa Group -- 7.7.2 Netia S.A -- 7.7.3 Toshiba Corp -- 7.7.4 Conclusions -- Appendix …”

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