| Financial Numbers Game / 1： |
| Rewards of the Game |
| Classifying Creative Accounting Practices |
| Plan of This Book |
| Summary |
| Glossary |
| Notes |
| How the Game Is Played / 2： |
| Accounting Policy Choice and Application |
| Fraudulent Financial Reporting |
| Cleaning Up after the Game |
| Clarifying Terminology |
| Earnings Management: A Closer Look / 3： |
| What Is Earnings Management? |
| Incentives and Conditions for Earnings Management |
| Earnings Management Techniques |
| Evidence of Earnings Management |
| Effectiveness of Earnings Management |
| Is Earnings Management Good or Bad? |
| The SEC Responds / 4： |
| The Chairman's Speech |
| The Action Plan |
| Subsequent Developments |
| Enforcing the Securities Laws |
| Financial Professionals Speak Out / 5： |
| Survey of Financial Professionals |
| Survey Results |
| Recognizing Premature or Fictitious Revenue / 6： |
| Is It Premature or Fictitious Revenue? |
| When Should Revenue Be Recognized? |
| Detecting Premature or Fictitious Revenue |
| Checklist to Detect Premature or Fictitious Revenue |
| Aggressive Capitalization and Extended Amortization Policies / 7： |
| Cost Capitalization |
| Detecting Aggressive Cost Capitalization Policies |
| Amortizing Capitalized Costs |
| Detecting Extended Amortization Periods |
| Checklist to Detect Aggressive Capitalization and Extended Amortization Policies |
| Misreported Assets and Liabilities / 8： |
| Link with Reported Earnings |
| Boosting Shareholders' Equity |
| Overvalued Assets |
| Undervalued Liabilities |
| Checklist to Detect Misreported Assets and Liabilities |
| Getting Creative with the Income Statement: Classification and Disclosure / 9： |
| Current Income Statement Requirements and Practices |
| Reporting Comprehensive Income |
| Creative Income Statement Classifications |
| Creativity with Other Aspects of the Income Statement |
| Getting Creative with the Income Statement: Pro-Forma Measures of Earnings / 10： |
| Recasting the Bottom Line: Pro-Forma Earnings Measures |
| Problems with Cash Flow Reporting / 11： |
| Reporting Cash Flow |
| Problems with Reported Operating Cash Flow |
| Using Operating Cash Flow to Detect Creative Accounting Practices |
| Checklist for Using Operating Cash Flow to Detect Creative Accounting Practices |
| Subject Index |
| Company Index |
| Financial Numbers Game / 1： |
| Rewards of the Game |
| Classifying Creative Accounting Practices |
| Plan of This Book |
| Summary |
| Glossary |
