Hidden financial risk : understanding off-balance sheet accounting / J. Edward Ketz
Imprint
Hoboken, NJ : John Wiley & Sons, c2003
Edition
1st ed
Descript
xiv, 298 p
CONTENT
Part 1: My investments went ouch! -- What? Another accounting scandal? -- Balance sheet woes -- Part 2: Hiding financial risk -- How to hide debt with the equity method -- How to hide debt with lease accounting -- How to hide debt with pension accounting -- How to hide debt with special-purpose entities -- Part 3: Failures that led to deceptions -- Failure of managers and directors -- Failure of the auditing profession -- Failure of regulation -- Failure of investors -- Part 4: Making financial reports credible -- Anderson has the solution--really!
SUBJECT
Accounting -- Case studies
Accounting firms -- Corrupt practices -- Case studies