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Klappentext Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: ¿ review accounting principles ¿ discuss implications for earnings quality ¿ evaluate the susceptibility of the item to manipulation ¿ describe analyses and red flags which may inform on the item's quality Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations Inhaltsverzeichnis 1. Introduction 2. Overview of Earnings Quality 3.Overview of Earnings Management. 4. Revenue 5. Accounts Receivable. 6. Inventory. 7. Property! Plant and Equipment. 8. Intangible Assets. 9. Investments in Debt Securities 10. Debt 11. Leases 12. Income Taxes 13. Pensions and Other Post-Retirement Benefits 14. Contingencies. 15. Other' Liabilities 16. Derivatives 17. Investments in Equity Securities and Variable Interest Entities 18. Shareholder Equity 19. Concluding Comments. References.
