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With major financial scandals popping up in greater numbers—and with more inevitably on the way—it has never been more important for you to understand what dishonest companies do to trick investors. Since the early 1990s, Financial Shenanigans has been helping investors unearth deceptive financial reporting at the most critical time— before they suffer major losses.

Now, the third edition broadens its focus to include the newest, most sophisticated techniques companies use to mislead investors.

Referred to as the "Sherlock Holmes of Accounting" by BusinessWeek, Howard Schilit and renowned forensic accounting expert Jeremy Perler take you deeper into the corporate bag of tricks, exposing new levels of accounting gimmickry and arming you with the investigative tools you need to detect:

Earnings Manipulation Shenanigans: Learn the latest tricks companies use to exaggerate revenue and earnings.

Cash Flow Shenanigans: Discover new techniques devised by management that allow it to manipulate cash flow as easily as earnings.

Key Metrics Shenanigans: See how companies use misleading "key"metrics to fool investors about their financial performance.

Financial Shenanigans brings you completely up to date on accounting chicanery in the global markets, shining a light on the most shocking frauds and financial reporting miscreants. This insightful, detailed guide written by recognized experts on the subject provides the knowledge and tools you need to spot even the most subtle signs of financial shenanigans.

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Howard Schilit, Ph.D., CPA, is the founder and chief executive officer of the Financial Shenanigans Detection (FSD) Group, LLC, which alerts its clients to accounting chicanery. Previously he founded the Center for Financial Research and Analysis (CFRA). Smart Money magazine twice selected him as one of the "Power 30" of investing.

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如果你接觸到這些產品，便可以考慮使用過濾方法找出有下列特徵的公司：

相對於淨收入，營業現金流出現直線下降

相對與銷售額，應收賬款出現巨幅增長

相對於銷售額和銷售成本，庫存急劇膨脹

毛利率出現惡化

“軟性”資產出現大幅度增加

遞延收入出現大幅度下降

信息来源：

*新闻发布稿；

*SEC的备案；

*对公司的采访；

*商业数据库（筛选用）。

指导原则1

收入应该在盈利过程已经完成以及交易已经发生之时才能记录。同样，投资所得应该在非经营性资产以高于它的账面价值出后之时才能记录。

指导原则2

企业应该将未来能够产生利益的成本资本化，而将不能产生利益的成本作为费用。

指导原则3

当企业通过使用某项资产实现利益时，这项资产或它的一部分应该作为这个时期的费用而被注销。

指导原则4

当资产价值出现突然而实质性丧失时，整个而不是部分资产应该立即被注销。

指导原则5

如果将来有义务作出某种牺牲时，企业产生了一项负债。

指导原则6

收入应该在赚取的时期内记录。

指导原则7

费用应该在利益实现时抵消收入。

书籍介绍

With major financial scandals popping up in greater numbers—and with more inevitably on the way—it has never been more important for you to understand what dishonest companies do to trick investors. Since the early 1990s, Financial Shenanigans has been helping investors unearth deceptive financial reporting at the most critical time— before they suffer major losses.

Now, the third edition broadens its focus to include the newest, most sophisticated techniques companies use to mislead investors.

Referred to as the "Sherlock Holmes of Accounting" by BusinessWeek, Howard Schilit and renowned forensic accounting expert Jeremy Perler take you deeper into the corporate bag of tricks, exposing new levels of accounting gimmickry and arming you with the investigative tools you need to detect:

Earnings Manipulation Shenanigans: Learn the latest tricks companies use to exaggerate revenue and earnings.

Cash Flow Shenanigans: Discover new techniques devised by management that allow it to manipulate cash flow as easily as earnings.

Key Metrics Shenanigans: See how companies use misleading "key"metrics to fool investors about their financial performance.

Financial Shenanigans brings you completely up to date on accounting chicanery in the global markets, shining a light on the most shocking frauds and financial reporting miscreants. This insightful, detailed guide written by recognized experts on the subject provides the knowledge and tools you need to spot even the most subtle signs of financial shenanigans.