Video description

Table of Contents

Open 00:00:19

Preface 00:11:14

Part 1, Chapter 1: 25 Years of Shenanigans 00:23:02

Chapter 2: Just Touch Up the X-Rays 00:28:31

Part 2: Earnings Manipulation Shenanigans 00:04:04

Chapter 2: Earnings Manipulation Shenanigan No.1: Recording Revenue Too Soon 00:45:36

Chapter 4: Earnings Manipulation Shenanigan No. 2: Recording Bogus Revenue 00:34:39

Chapter 5: Earnings Manipulation Shenanigan No.3: Boosting Income Using One Time or Unsustainable Activities 00:29:48

Chapter 6: Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later Period 00:48:53

Chapter 7: Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or Losses 00:31:47

Chapter 8: Earnings Manipulation No. 6: Shifting Current Income to a Later Period 00:21:43

Chapter 9: Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current Period 00:28:58

Part 3: Cash Flow Shenanigans 00:12:31

Chapter 10: Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating Section 00:32:59

Chapter 11: Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other Sections 00:26:43

Chapter 12: Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable Activities 00:24:04

Part 4: Key Metric Shenanigans 00:15:17

Chapter 13: Key Metric Shenanigan No. 1: Showcasing Misleading Metrics That Overstate Performance 00:36:53

Chapter 14: Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration 00:30:08

Part 5: Acquisition Accounting Shenanigans 00:10:48

Chapter 15: Acquisition Accounting Shenanigan No. 1: Artifically Boosting Revenue & Earnings 00:22:17

Chapter 16: Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash Flow 00:30:12

Chapter 17: Acquisition Accounting Shenanigan No. 3: Manipulating Key Metrics 00:11:41

Part 6: Putting It All Together 00:00:34

Chapter 18: The Unraveling 00:37:59

Chapter 19: The Forensic Mindset 00:19:19

Close 00:00:37