Hidden Financial Risk: Understanding "Off Balance Sheet Accounting".

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Ketz, Edward J.

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ISBN:9780471433767
Editorial: Wiley & Sons Ltd.
Fecha de la edición:2003
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Dimensiones: 0 cm x 0 cm
Nº Pág.:288
Idiomas:Inglés,Ingles

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/ Inversión y Financiación

An insider's guide to understanding and eliminating accounting fraud. How do high-profile accounting scandals occur and what could have been done to prevent them? This book examines 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. It also identifies the incentives for managers to deceive investors and creditors about financial risk and shows investors how to protect their investments in a world filled with accounting and auditing frauds.