课程目录
1RatiosandForecasting
1.0Module1Overview
1.1ReviewofFinancialStatements(Optional)
1.2SourcesforFinancialStatementInformation(Optional)
1.3RatioAnalysis_CaseOverview
1.4RatioAnalysis_DupontAnalysis
1.5RatioAnalysisProfitabilityandTurnoverRatios
1.6RatioAnalysis_LiquidityRatios
1.7Forecasting
1.8Accounting-basedValuation(Optional)
2EarningsManagement
2.0ModuleOverview_EarningsManagement
2.1OverviewofEarningsManagement
2.2RevenueRecognitionRedFlags_RevenueBeforeCashCollection
2.3RevenueRecognitionRedFlags_RevenueAfterCashCollection
2.4ExpenseRecognitionRedFlags_Capitalizingvs.Expensing
2.5ExpenseRecognitionRedFlags_ReserveAccountsandWrite-Offs
3BigDataandPredictionModels
3.0Module3Overview
3.1DiscretionaryAccruals
3.2DiscretionaryAccruals
3.3DiscretionaryExpenditures
3.4DiscretionaryExpenditures_RefinementsandCases
3.5FraudPrediction
3.6Benford'sLaw
4LinkingNon-financialMetricstoFinancialPerformance
4.0LinkingNon-financialMetricstoFinancialPerformance_Overview
4.1StepstoLinkingNon-financialMetricstoFinancialPerformance
4.2SettingTargets
4.3ComprehensiveExamples
4.4IncorporatingAnalysisResultsinFinancialModels
4.5UsingAnalyticstoChooseActionPlans
4.6OrganizationalIssues