Titlebook: Reading Between the Lines of Corporate Financial Reports; In Search of Financi Jacek Welc Book 2020 The Editor(s) (if applicable) and The A

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Deliberate Accounting Manipulations: Introduction and Revenue-Oriented Accounting Gimmicks,d of subjective judgments, which are embedded in accounting standards (such as IFRS or US GAAP), in order to manipulate reported numbers. Such manipulations are typically aimed either at artificially inflating (i.e. overstating) reported profits or at achieving smoother time-series patterns of repor

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,Evaluation of Financial Statement Reliability and Comparability Based on Auditor’s Opinion, Narratiterms “reliability” and “credibility” of financial statements are used interchangeably. Accounting numbers are deemed reliable if they may be relied upon, i.e. if they present a fair and true picture of a given company’s performance. In that sense the reliable financial statements may be also descri

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Problems of Comparability and Reliability of Reported Cash Flows,significantly and/or repeatedly exceeds the pace of growth of operating cash flows. Accordingly, corporate cash flows constitute a standard tool used as a check on credibility of earnings reported in an income statement.

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Evaluation of Financial Statement Reliability and Comparability Based on Quantitative Tools Other Ton and narrative disclosures in financial reports) had a qualitative nature, while the third one was based on quantitative accounting inputs (i.e. relative changes of cash flows and accounting earnings).

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Techniques of Increasing Comparability and Reliability of Reported Accounting Numbers: Some More Adsts. Then, adjustments for the effects of long-term contracts (accounted for with the percentage-of-completion method) will be demonstrated. The chapter closes with an illustration of an analytical technique aimed at increasing data comparability on the ground of financial statement disclosures rela

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https://doi.org/10.1007/978-3-030-61041-8Investment; Decision-making; Financial statements; Financial reporting; Risk; Economic perfomance; Account