Creative Cash Flow Reporting

Creative Cash Flow Reporting

Uncovering Sustainable Financial Performance

by Charles W. Mulford, Eugene E. Comiskey

432 pages· 2005· ISBN 9780471714415
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Successful methodology for identifying earnings-related reportingindiscretions Creative Cash Flow Reporting and Analysis capitalizes on currentconcerns with misleading financial reporting on misleadingfinancial reporting. It identifies the common steps used to yieldmisleading cash flow amounts, demonstrates how to adjust the cashflow statement for more effective analysis, and how to use adjustedoperating cash flow to uncover earnings that have been misreportedusing aggressive or fraudulent accounting practices. Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor ofthree books, including the bestselling The Financial Numbers Game:Identifying Creative Accounting Practices. Eugene E. Comiskey, PhD,CPA, CMA (Atlanta, GA), is the coauthor of the bestselling TheFinancial Numbers Game: Identifying Creative Accounting Practices.

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