Financial Statement Analysis : An Integrated Approach
For one-semester, undergraduate-level courses in Financial Statement Analysis.Filling an important gap in business education, this text stresses the relationship between business and financial disclosures. It emphasizes business context and research in financial statement analysis. As an introduction to the discipline, students learn how to analyze financial statements by actively engaging in the research process, especially on the Internet, and understanding environmental influences on financial disclosures. In doing so, this book develops critical thinking, research, and analytical skills, as well as a technical understanding of the subject matter.
- Hardback | 624 pages
- 201.2 x 262.1 x 27.9mm | 1,315.43g
- 01 Oct 2001
- Pearson Education (US)
- United States
About Peter M. Bergevin
Peter M. Bergevin is a Professor and Head of the Department of Accounting and Finance at Valdosta State University's Langdale College of Business Administration where he teaches financial statement analysis, financial accounting, and international accounting. Prior to heading the department at one of Georgia's two regional universities, Pete was an Associate Professor of World Business at Thunderbird-The American Graduate School of International Management; Assistant Professor of Accounting at the University of Nevada, Las Vegas; and Assistant Professor of Business of Administration at Trinity University in Texas. Dr. Bergevin received his Ph.D. in Accounting from Arizona State University. Since that time, he has authored numerous articles in the areas of statement analysis, financial accounting, and business education. His works have appeared in The Journal of Lending & Credit Risk Management, The Journal of Commercial Bank Lending, The International Executive, and The Journal of Accounting and Finance Research. In addition, the Case Research Journal, Business Case Journal, and the Journal of Accounting Education have published his cases on financial statement analysis. Pete has taught and lectured in Mexico, New Zealand, and Europe. He enjoys traveling, renovating homes, reading about history and current events, and following sporting activities. Pete hopes his beloved Red Sox win a World Series before you finish reading this book, but he knows that won't happen. Despite his fascination with analyzing the personal computer industry, he struggles to get his PC to do what he wants it to do on a daily basis. Pete resides in Valdosta, Georgia with wife Linda, daughter Jillian, son Matthew, three dogs, and two horses.
Table of contents
1. Introduction to Financial Statement Analysis. 2. Information Management. 3. The Financial Statements. 4. Financial Statement Comparability. 5. Data Disclosures. 6. Financial Statement Influences. 7. Reporting Requirements. 8. Introduction to Short-Term Liquidity Analysis. 9. Advanced Short-Term Liquidity Analysis. 10. Introduction to Cash Flow Analysis. 11. Advanced Cash Flow Analysis. 12. Operating Performance Analysis. 13. Asset Utilization Analysis. 14. Capital Structure Analysis. 15. Valuation and Forecasts. Appendix A. Personal Computer Industry. Appendix B. Airline Industry. Appendix C. Athletic Footwear and Apparel. Appendix D. Discount Retail Industry. Appendix E. Fast Food Restaurants. Appendix F. Soft Drink Industry. Compendium of Financial Analysis Measures. Glossary. Index.
"This book has a fresh approach...It is very easy to read...much more so than most others." - K. Michael Casey, Henderson State University "The organization and layout of this text are its biggest strength. The clarity of foundational principles is also a strong point." - Charles Caliendo, University of Minnesota "The variety and quality of end of chapter homework is one of the best features of the text." - John Simon, Northern Illinois University "This text is a very welcome addition to a very limited choice of books in this area. It is indeed analytical and integrative and provides all the aspects of financial analysis appropriate at an undergraduate level." - Shyarn Bhandari, Bradley University