财务诡计
Financial Shenanigans
Howard M. Schilit · 初版 1993 年
9人推荐
11位读者提及
14次提及
为什么值得读
- 像侦探故事一样剖析真实的财报案例
- 拆解管理层提前或推迟确认收入的操纵手法
- 帮助识别企业夸大盈利能力的财务手段
揭露并防范财务造假与欺诈的实用技巧。虚增利润……可疑核销……费用转移……随着各大企业竭尽全力迎合华尔街，这些及其他可疑的财务手段展现出了现代新变种。Financial Shenanigans揭开了当前财务造假环境的遮羞布。它为任何可能受到误导性商业估值影响的人士——从投资者、债权人到管理人员和审计师——提供了工具，帮助他们研究和解读财务报告，并识别出……的早期预警信号。
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对于那些对会计方面感兴趣的人，我强烈推荐 Howard Schilit 写的《财务诡计》（Financial Shenanigans）[1]。即使你没有会计背景，想从这本书里获益，也只需要对复式记账法有基本的了解，并且弄懂四大财务……
For those who are interested in the accounting side, I highly recommend Financial Shenanigans by Howard Schilit [1]. If you don't have an accounting background, all you need to get value out of this book is a basic understanding of the double entry accounting method, and understand the four financial…
……去读读这个，全读完，除开大部分附件图表可以不看：Costco 最新的年报（10-K）。* 伯克希尔·哈撒韦历年致股东信，伯克希尔年会的文字记录。* 极好的进阶读物：《财务诡计》第四版：如何识别财务报告中的会计花招与舞弊（Schilit, Howard, Perler, Jeremy, Engelhart, Yoni，麦格劳-希尔教育出版）。* 绝对的经典（但需要更新了）：……
…read this, all of it, except perhaps most of the exhibits: Most recent Costco annual report (10-k). * Berkshire Hathaway annual letters, Transcripts from Berkshire annual meetings * Great follow-up: Financial Shenanigans, Fourth Edition: How to Detect Accounting Gimmicks and Fraud in Financial Reports (Schilit, Howard, Perler, Jeremy, Engelhart, Yoni, McGraw-Hill Education) * Absolute classic (but needs to be updated):…
你可能会喜欢一本叫《财务诡计》（Financial Shenanigans，https://www.amazon.com/Financial-Shenanigans-Fourth-Accounti...）的书。它基本上就是基于财务报表展开的一系列侦探破案故事。
You might enjoy a book called Financial Shenanigans (https://www.amazon.com/Financial-Shenanigans-Fourth-Accounti...). It's essentially examples of detective stories based on financial statements.
> 我听说过有公司把收入提前确认的，但从没听说过把收入推迟到后面季度的。Schilit 等人写的《财务诡计》在这里很有启发性。管理层玩这种把戏，可能是为了拿到后续和利润目标挂钩的奖金。微软在90年代末就这么干过，用递延收入（unearned revenue）的报表手段来避免把……
> I've heard of companies bringing revenue forward but I've never heard of postponing revenue to a later quarter. Schilit et al on Financial Shenanigans is instructive here. Management might try playing this game to reach future bonuses staked to earnings targets. Microsoft did it in the late 90s with unearned revenue reporting as a way to avoid bringing…
我最近在读一本叫《财务诡计》（Financial Shenanigans）的书，非常推荐。它讲的是公司为了让业务显得比实际上更赚钱而玩的各种会计猫腻。不确定这是否适用于这里，但有趣的是里面有一章……
I'm currently reading a book called "Financial Shenanigans" and I'd highly recommend it. It's about account shenanigans companies do to make their business seem more profitable than it really is. Not sure if this applies here but interestingly there's a section…
我读过并且收藏了文末推荐的那本书《财务诡计》（Financial Shenanigans）。任何曾经被不合理的 KPI 考核折磨过的人都会感同身受。我自己排查造假的方法就是看利益动机。如果我接受了这笔……这人能从中捞到什么好处？
I have read and own the recommended book at the end, Financial Shenanigans. Anyone who has ever had to measure up to some imperfect KPI will find it relatable. My way of personally looking for fraud is to look at incentives. What might this person stand to gain if I take this…