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August 2010
Background check
How short-selling sleuths spot accounting gimmicks on financial reports.
From Marketwatch.com.
With the economy mired in a deep slump and sales slowing, many companies found it necessary last year to reduce inventory.
Not Monsanto Co. Instead, the agricultural seed giant was building inventory. That raised questions among analysts at the Center for Financial Research and Analysis, who dig through corporate financial statements with the detail of a forensic expert.
"Most companies had been reducing inventories (in 2009), except Monsanto," said Jeremy Perler, co-director of research at CFRA. "Their inventories were building rapidly. That's a pretty powerful flag for an investor."
As the 2010 second-quarter earnings season wraps up, CFRA and other accounting sleuths are once again scouring the latest reports for disconnects between what company executives are telling investors and what the numbers are saying.

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