Hidden Financial Risk: Understanding Off-Balance Sheet Accounting 隐性财务风险：了解“资产负债表外的会计” J. Edward Ketz

基本信息

Format:Hardback 312 pages, Exhibits: 53 B&W, 0 Color

Publisher:John Wiley & Sons Inc

Imprint:John Wiley & Sons Inc

ISBN:9780471433767

Published:30 Jul 2003

Classifications:Crime & criminology, Accounting

Readership:Tertiary Education (US: College)

Weight:764g

Dimensions:188 x 265 x 23 (mm)

书籍简介仅供参考，具体以实物为准

书籍简介

了解和消除会计欺诈的指南 这些备受瞩目的会计丑闻是如何发生的？通过研究资产负债表外的会计方法填补了这一空白，其中特别强调了特殊目的实体 (SPE)，这是安然和其他陷入困境的公司所选择的会计诡计。J.

Edward Ketz 指出了管理者在财务风险方面欺骗投资者和债权人的动机，并告诉投资者如何在这个充斥着会计和审计欺诈的世界中保护自己的投资。J. Edward Ketz 博士（宾夕法尼亚州州立学院）是宾夕法尼亚州立大学斯米尔商学院 MBA 学院院长兼会计学副教授。

自安然公司破产以来，他已被媒体引用近 300 次，包括《纽约时报》、《华尔街日报》和《华盛顿邮报》。他定期在《今日会计》上发表专栏文章。

An insider's guide to understanding and eliminating accounting fraud How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J.

Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds. J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business.

He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today.

作者简介

J. J. EDWARD KETZ 博士是宾夕法尼亚州立大学斯米尔商学院 MBA 学院院长兼会计学副教授。自安然公司破产以来，他已被媒体引用 500 多次，是众所周知的会计专家，他的著作、大量的媒体引用和电视报道都证明了这一点，其中包括《纽约时报》、《华尔街日报》和《华盛顿邮报》。他的专栏 "会计注释 "发表在《今日会计》上，他的专栏 "会计周期： 他的专栏 "会计循环：洗、冲、转 "定期出现在 SmartPros.com 上。他还是《桥梁会计》一书的作者： 程序、系统和控制》（Wiley）一书的作者。

J. EDWARD KETZ, PhD, is MBA Faculty Director and Associate Professor of accounting at Penn State's Smeal College of Business. He has been cited in the press over 500 times since Enron's bankruptcy, and is well known as an accounting expert as attested in writings, vast citations in the press and on television, including the New York Times, the Wall Street Journal, and the Washington Post. His column "Accounting Annotations" is published in Accounting Today and his column "Accounting Cycle: Wash, Rinse, and Spin" appears regularly at SmartPros.com. He is also the author of Bridge Accounting: Procedures, Systems, and Controls (Wiley).

目录

TABLE OF CONTENTS

Preface.

PART I. MY INVESTMENTS WENT OUCH!

1. What? Another Accounting Scandal?

2. Balance Sheet Woes.

PART II. HIDING FINANCIAL RISK.

3. How to Hide Debt with the Equity Method.

4. How to Hide Debt with Lease Accounting.

5. How to Hide Debt with Pension Accounting.

6. How to Hide Debt with Special Purpose Entities.

PART III. FAILURES THAT LED TO DECEPTIONS.

7. The Failure of Managers and Directors.

8. The Failure of the Auditing Profession.

9. The Failure of Regulation.

10. The Failure of Investors.

PART IV. MAKING FINANCIAL REPORTS CREDIBLE.

Chapter 11. Andersen Has the Solution—Really!

Bibliography.

Index.