资源描述：
《16225Business Analysis and Valuation企业分析与估价 PalepuIndex》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、Note:Boldfaceisusedforrulenumberstodistinguishthemfrompagenumbers;italicsareusedforpagesnumbersfortablesandcharts.Aabandonmentoption,815–16ABCCorp.,411accountingaccrual,13–4,31–2,35,314n. 4aggressive,310analysis.Seeanalysis,accountingbiasin.Seeaccounting,distortionsin
2、cash,13,31,314n. 4changesin,310,312cleansurplus,718n. 1,818n. 5conservativevs.good,311–12,814–15,133,1316conventionsin,15data,valueof,312–13distortionsin,314n. 4,315n. 5,41,45–29toundo,31,311,815andvaluation,814–15,818n. 6flexibilityin,37formatsforstatementsof,41–5,42
3、–44formergersandacquisitions,1111–12methodsof,andvaluation,74–5,1113nomenclatureusedin,41–2policies,36–7,38qualityof,34–6rulesof.Seerules,accountingstandardsof,14–5,33–4,136–7strategy,evaluationof,37–8unbiased,719n. 13unusualvs.questionable,312AccountingPrinciplesBoar
4、d(APB),rulesof,25,430accountspayable,512,513accountsreceivable,210,47–8,512changein,39,312discounted,414,422–23,424–25saleof,310assecurity,105turnoverratio,513accrual,currentdistinguishedfromnoncurrent,522informationon,523acquisition.Seemergersandacquisitions;controlA
5、ct,legislativeClayton(1914),113HartScottRodino(1976),113SarbanesOxley(2002),131,1314,1317,1321n. 5Sherman(1890),113TaxReform(1986),112advantagecomparative,93competitive,27–9,28,29AICPA.SeeAmericanInstituteofCertifiedPublicAccountantsairlineindustry,24,48,414,415–17ALZ
6、ACorp.,417–18Amazon.com,213–14,431AmericanAirlines(AMR),1010,1010AmericanExpress,1010AmericanInstituteofCertifiedPublicAccountants(AICPA),33,133,1312Amoco,114amortizationofgoodwill.Seegoodwilloflongtermassets,48,413AMR.SeeAmericanAirlinesanalysisaccounting,18,31–13,31
7、4n. 1,106auditingand,1314–15financialstatementsfor,17andforecasting,61pitfallsin,311–12procedurefor,36–11purposeof,31,81valueof,313–14business,11,16–9cashflow.Seecashflow,analysiscredit.Seecreditanalysisdebt,516–19,109–13equitysecurity.Seeequitysecurityanalysisfinanci
8、al,17,18,55–29,61,106,111–15,132,1314–16financialstatement,93,109fundamental,quantitativevs.traditional,94,95,910incomestate
