{"id":323,"date":"2010-03-19T20:25:50","date_gmt":"2010-03-20T03:25:50","guid":{"rendered":"https:\/\/techspill.com\/blog\/?p=323"},"modified":"2010-03-19T20:25:50","modified_gmt":"2010-03-20T03:25:50","slug":"im-a-big-fan-of-accounting-forensics","status":"publish","type":"post","link":"https:\/\/techspill.com\/blog\/2010\/03\/im-a-big-fan-of-accounting-forensics\/","title":{"rendered":"I&#8217;m a big fan of accounting forensics"},"content":{"rendered":"<blockquote><p><a href=\"http:\/\/brontecapital.blogspot.com\/2010\/03\/repo-105s-antecedents-ken-lewis.html\">John  Hempton<\/a> is the kind of guy who compares the numbers for  quarter-by-quarter average assets in Bank of America\u00e2\u20ac\u2122s <em>annual<\/em> reports with the numbers for total quarter-end assets in its <em>quarterly<\/em> reports. And guess what \u00e2\u20ac\u201d if you look at the year 2006, BofA\u00e2\u20ac\u2122s total  assets were always substantially lower at the end of the quarter than  they were over the course of the quarter as a whole.<\/p><\/blockquote>\n<p>via <a href=\"http:\/\/blogs.reuters.com\/felix-salmon\/2010\/03\/20\/was-bofa-pulling-lehmans-balance-sheet-tricks\/\">Felix Salmon<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>John Hempton is the kind of guy who compares the numbers for quarter-by-quarter average assets in Bank of America\u00e2\u20ac\u2122s annual reports with the numbers for total quarter-end assets in its quarterly reports. And guess what \u00e2\u20ac\u201d if you look at the year 2006, BofA\u00e2\u20ac\u2122s total assets were always substantially lower at the end of the &hellip; <a href=\"https:\/\/techspill.com\/blog\/2010\/03\/im-a-big-fan-of-accounting-forensics\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">I&#8217;m a big fan of accounting forensics<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-323","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/posts\/323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/comments?post=323"}],"version-history":[{"count":1,"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/posts\/323\/revisions"}],"predecessor-version":[{"id":324,"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/posts\/323\/revisions\/324"}],"wp:attachment":[{"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/media?parent=323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/categories?post=323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/techspill.com\/blog\/wp-json\/wp\/v2\/tags?post=323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}