The Financial Numbers Game

TABLE OF CONTENTS
1 Financial Numbers Game
2 How the Game Is Played
3 Earnings Management: A Closer Look
4 The SEC Responds
5 Financial Professionals Speak Out
6 Recognizing Premature or Fictitious Revenue
7 Aggressive Capitalization and Extended Amortization Policies
8 Misreported Assets and Liabilities
9 Getting Creative with the Income Statement: Classification and Disclosure
10 Getting Creative with the Income Statement: Pro-Forma Measures of Earnings
11 Problems with Cash Flow Reporting
Company Index