TABLE OF CONTENTS 1 Financial Numbers Game 2 How the Game Is Played 3 Earnings Management: A Closer Look 4 The SEC Responds 5 Financial Professionals Speak Out 6 Recognizing Premature or Fictitious Revenue 7 Aggressive Capitalization and Extended Amortization Policies 8 Misreported Assets and Liabilities 9 Getting Creative with the Income Statement: Classification and Disclosure 10 Getting Creative with the Income Statement: Pro-Forma Measures of Earnings 11 Problems with Cash Flow Reporting Company Index