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020 _z1118486528
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035 _a(OCoLC)875820293
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035 _a(OCoLC)ocn875820293
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043 _aa------
049 _aMAIN
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082 0 4 _a657
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100 1 _aTan, ChinHwee,
_eauthor.
245 1 0 _aAsian Financial Statement Analysis :
_bDetecting Financial Irregularities /
_cChinHwee Tan, Thomas R. Robinson.
264 1 _aHoboken, New Jersey :
_bWiley,
_c[2014]
264 4 _c©2014
300 _a1 online resource (xv, 192 pages) :
_billustrations.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 1 _aWiley finance series
504 _aIncludes bibliographical references and index.
505 0 _aAsian Financial Statement Analysis: Detecting Financial Irregularities; Copyright; Contents; Foreword; Genesis of This Book; Acknowledgments; Introduction; Why Focus on Scandals in Asia?; How This Book Is Organized; As You Begin; Notes; Chapter 1:A Framework for Evaluating Financial Irregularities; Articulation of Financial Statements; Accruals and Deferrals; Typical Accounting Games; Overstating Earnings; Overstating Financial Position; Managing Earnings; Overstating Operating Cash Flows; Corporate Governance and Related Issues; Parting Comments; Note; References.
505 8 _aChapter 2:Detecting Overstated EarningsAggressive Revenue Recognition; Understatement or Deferral of Expenses; Classification of Non-Operating Income; Classification of Non-Operating Expenses; Parting Comments; Case Studies; Case Study 2.1: Longtop Financial (NYSE: LFT); Case Study 2.2: Sino-Forest; Case 2.3: Oriental Century; References; Chapter 3:Detecting Overstated Financial Position; Excluding Both Assets and Liabilities; Other Off-Balance-Sheet Financing/Liabilities; Overstating Assets; Overstating Valuation of Assets on the Balance Sheet.
505 8 _aOverstating the Quantity of Assets on the Balance SheetOverstating Off-Balance-Sheet Assets; Parting Comments; Case Studies; Case Study 3.1: RINO International Corp. (Nasdaq:RINO); Case Study 3.2: Olympus; Case Study 3.3: Oceanus; Notes; References; Chapter 4:Detecting Earnings Management; Accruals and Deferrals Revisited; Accounts Receivable (Accrued Revenue) and the Allowancefor Doubtful Accounts; Deferred (Unearned) Revenue; Accrued and Deferred (Prepaid) Expenses; Deferred Taxes; Contingencies and Reserves; Parting Comments; Case Studies; Case Study 4.1: Harbin Electric (Nasdaq: HRBN).
505 8 _aCase Study 4.2: West China CementCase Study 4.3: China Biotics (CHBT US); References; Chapter 5:Detecting Overstated Operating Cash Flows; Understanding the Cash Flow Statement; Using Cash Flow to Assess the Quality of Earnings; Cash Flow Games; Parting Comments; Case Studies; Case Study 5.1: Renhe Commercial Holdings; Case Study 5.2: Duoyuan Global Water (NYSE: DGW); Case Study 5.3: Winsway Coking Coal Holdings; References; Chapter 6:Evaluating Corporate Governance and Related-Party Issues; Board Governance and Independent Directors; Shareowner Rights; Interlocking Ownership or Directorships.
505 8 _aRelated-Party TransactionsExcessive Compensation; Personal Use or Expropriation of Assets; Lack of Transparency; Auditor Issues; Parting Comments; Case Studies; Case Study 6.1: China Valves Tech (Nasdaq: CVVT); Case Study 6.2: Puda Coal (OTC: PUDA UV); Case Study 6.3: Sino-Environment Technology Group Limited; Note; References; Chapter 7:Summary and Guidance; Putting It All Together; A Recipe for Detecting Cooked Books; Parting Comments; Case Studies; Case 7.1: Celltrion, Inc.; Case 7.2: Real Gold Mining; Case 7.3: Fibrechem Technologies Ltd.; References; About the Authors; Index.
520 _aGain a deeper understanding of Asian financial reporting and how to detect irregularities The Asian region, and particularly China, is becoming a hotbed of investment activity. There have been quite a few accounting scandals in Asia in the recent years - now rivaling those we have seen in the Americas and Europe. Assessing potential or active overseas investments requires reliance on financial statements, the full parameters of which may vary from region to region. To effectively analyze statements, it is necessary to first understand the framework underlying these financial ...
588 0 _aPrint version record.
650 0 _aFinancial statements
_zAsia.
650 0 _aCorporations
_xFinance.
650 4 _aCorporations
_xFinance.
650 4 _aFinancial statements.
650 7 _aBUSINESS & ECONOMICS
_xAccounting
_xFinancial.
_2bisacsh
650 7 _aCorporations
_xFinance.
_2fast
_0(OCoLC)fst00879841
650 7 _aFinancial statements.
_2fast
_0(OCoLC)fst00924782
651 7 _aAsia.
_2fast
_0(OCoLC)fst01240495
655 4 _aElectronic books.
655 0 _aElectronic books.
700 1 _aRobinson, Thomas R.,
_eauthor.
773 0 _tWiley e-books
776 0 8 _iPrint version:
_aTan, ChinHwee.
_tAsian financial statement analysis.
_dHoboken, New Jersey : John Wiley & Sons, Inc., [2014]
_z9781118486528
_w(OCoLC)864093059
830 0 _aWiley finance series.
856 4 0 _uhttps://eresourcesptsl.ukm.remotexs.co/user/login?url=http://onlinelibrary.wiley.com/book/10.1002/9781119204763
_zWiley Online Library
907 _a.b16543336
_b2022-11-01
_c2019-11-12
942 _n0
914 _avtls003629264
998 _ae
_b2017-12-12
_cm
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