财务报表分析与证 券估值优质课件 (27).pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Diagnostics to Detect Manipulated Expenses Challenge total accruals Diagnostic: CFO/OI Diagnostic: CFO/Average NOA Challenge individual accruals Diagnostic: Accruals/D Sales (Step 3 continued) 18-* Red and Green Flags: Unusual Accruals A Red Flag. Shared Medical Systems, a supplier of information systems to hospitals and physicians, reported earnings of $18.3 million in its first quarter of 1999, almost unchanged from the previous quarter. However revenues declined from $339.3 million to $287