財(cái)務(wù)報(bào)表案例分析講座(編輯修改稿)
2024-11-19 22:25 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 esEstimation Errors Distortions fm Managers’Accounting ChoicesBusiness EnvironmentLabor Markets Capital Markets Product Markets Supplier Customers CompetitorsBusiness RegulationsAccounting EnvironmentCapital Market Structure Contracting GovernanceAccounting Conventions And RegulationsTax Financial AccountingLinkageThirdparty Auditing Legal System for Accounting DisputesBusiness StrategyScope of Business: Degree of DiversificationType of Diversification Competitive Positioning:Cost Leadership Differentiation Key Success Factors andRisk Accounting StrategyChoice of Acctg Policies Choice of Acctg Estimates Choice of Reporting FormatChoice of Supplementary Disclosures 17Comparative Study on Measures of Window Dressing 財(cái)務(wù)報(bào)表分析框架? Doing Business Analysis Using Financial StatementsFinancial StatementsManagers’ superior inf on business activities Noise from estimation errors Distortions from managers’ acctg choices Other Public DataIndustry and firm data Outside financial statements Business Application ContextCredit analysis Securities analysis Mergers and acquisition analysis Debt/dividend analysis Corporate munication strategy analysis General business analysis Analysis ToolsBusiness Strategy AnalysisGenerate performance expectations throughIndustry analysis and petitive strategyAnalysis Accounting AnalysisEvaluate accounting quality By assessing accounting Policies and estimates Financial AnalysisEvaluate performance using ratios And cash flow analysis Prospective AnalysisMaking forecasts and value Business 18Comparative Study on Measures of Window Dressing會(huì)計(jì)分析? Doing Accounting Analysis– Step 1: Identify key accounting policies – Step 2: Access accounting flexibility– Step 3: Evaluate accounting strategy? Key questions– How do the firm’s accounting policies pare to the norms in the industry? If they are different, is it because the firm’s petitive strategy is unique?– Does management face strong incentives to use accounting discretion for earnings management?– Has the firm cha
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