Chap6Some notes on reports财务报表分析教材.pptVIP

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2018-05-21 发布于天津
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Chap6Some notes on reports财务报表分析教材.ppt

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Chap6Some notes on reports财务报表分析教材.ppt

Some notes on reports;Event studies and Market anomalies;Portfolio returns and Portfolio abnormal returns in 2001-Compared to CAPM demands;Portfolio returns and Portfolio abnormal returns in 2001 –Compared to the general market;Portfolio returns and Portfolio abnormal returns in 2001 –Compared to the general market – Another case;;Other analogical (类似）anomalies;Outline for the rest of this course;Earnings management – common techniques;Chapter 6: Revenue recognition and Account receivable;Chapter 6: Revenue recognition and Account receivable;;Revenue recognition: Realization principle;Recognize revenues at the time of sale;;;;Allowance method （预提法）;Allowance method-Journal entries;Allowance method-T-accounts;Allowance method-balance sheet;;;;Estimating bad debt expense-two method;Estimate bad debt expense-aging method;;;;;;Optimal credit sales policy;Optimal credit sales policy;Earnings management using bad-debt allowance;Earnings management using bad-debt allowance;Sears Roebuck;Sears Roebuck;Sears Roebuck;Sears Roebuck;Revenue recognition at a time other than the time of sale;Long-term contract-percentage-of-completion method;Long-term contract-Completed contract method;Insurance companies;Insurance companies;Franchisors;Franchisors;Franchisors;Earnings management through revenue recognition-Xerox;Earnings management through revenue recognition-Xerox;Earnings management through revenue recognition-Xerox;$60;Earnings management through revenue recognition-Computer Associates;;CA-Computer Associates, or Creative Accounting?;CA-Computer Associates, or Creative Accounting?;CA-Computer Associates, or Creative Accounting?;CA-Computer Associates, or Creative Accounting?;Earnings management through revenue recognition-Barter transaction;Earnings management through revenue recognition-Barter transaction