Beruflich Dokumente
Kultur Dokumente
Apart from the above we can see there is also a fall in the index value to 0.99
in 2010-2011 and again rise from 2011-2013 and again decrease in 2014.
This indicates revenue inflation from 2007-2010 and decrease in 2010 to
2011 again increase in 2011-2013.
Toshiba GMI rise from 2007 to 2009 and reduced from 2010 to 2014 which is
lower than 1.
The following analysis shows that there is few level of manipulations in
earnings in the books of accounts. The amalgamations can be done in net
cash sales and net credit sales.
This shows Toshiba has practiced some manipulations in their earnings from
2007, 2008 and 2009.
Toshiba has a slight increase in AQI ration of 1.03 in 2007 to 1.06 in 2008 to
1.57 in 2009 & decrease to 0.99 in 2010 and again increase to 1.05 in 2011
and decrease to 0.98 in 2014.
Here we can witness that the current asset value decrease in huge amount in
year of 2010 and remains next to constant.
4. SGI: Sales Growth Index
This checks the ratio of sales viz prior year. As the sales growth standalone is
the not the measure to the manipulation, this hint suggests that growth
companies are likely to find themselves under pressure to manipulate in
order to keep up appearances. Ratio of sales in year to sales in year. So in
case of Toshiba there is highest in 2014 and then in 2008 and then in 2011
which means. It looks like there are not very much manipulations made in
case of sales or no is linked to revenue because hardly any fluctuations in
ratios. The index value decreases from 1.08 to 0.94 from 2007 to 2010 and
again rises to 1.02 in 2011 then remain same in year 2012 and 2013 and
again rises in 2014 to 1.13.