IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-031-81834-9_22.html
   My bibliography  Save this book chapter

Investigating Financial Reports From the Strategic Perspective

In: Shorting Fraud

Author

Listed:
  • Jesper Sørensen

Abstract

This chapter emphasizes the importance of scrutinizing the strategic and contextual elements of financial reports to uncover potential corporate fraud. It outlines red flags associated with auditor changes, such as timing and questionable reasons. The chapter also delves into the manipulative accounting practices companies may employ. It highlights the significance of analyzing footnotes and outlining common manipulation techniques found within them. Investors are urged to pay close attention to changes in accounting policies, the use of non-standard accounting measures, and any inconsistencies or obfuscations in the footnotes, as these can be indicators of fraudulent activity. By understanding these strategic clues, investors may spot potentially fraudulent companies.

Suggested Citation

  • Jesper Sørensen, 2025. "Investigating Financial Reports From the Strategic Perspective," Springer Books, in: Shorting Fraud, chapter 0, pages 225-233, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-81834-9_22
    DOI: 10.1007/978-3-031-81834-9_22
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-031-81834-9_22. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.