Asian Financial Statement Analysis: Detecting Financial Irregularities

Chin Hwee Tan:

To my wife and fellow Chartered Accountant, Michelle Lee—for your constant urging during our university days to study accounting harder, without which this book would never have been written. Thank you for being a good wife and mother to our three lovely children, Brian, Kylie, and Sarah; may they learn the importance of integrity and the dangers of cutting corners from this book.

To my parents, for exposing their children to education in the broadest sense. Your holistic parenting in spite of our financial limitations imbued us with the confidence and abilities to pursue our dreams, be they in the arts or finance.

To my business partner, Girish Kumar, and my colleagues at Apollo Global Management, for their support, and more importantly, our friendship.

Finally, to the many humbling experiences throughout my career, including my first credit default during the Asian Financial Crisis in 1998. Thank you for the perceptiveness and appreciation that learning is a lifelong endeavor.

Thomas R. Robinson:

To my wife, Linda, and my late father, Clarence E. Robinson.

To the accounting faculty at Case Western Reserve University that shaped my early thinking on accounting and the importance of high ethical conduct, including but not limited to Gary Previts, Rob Kauer, Tom Sturgis, and Larry Philips.

To my former colleagues at Deloitte and University of Miami who helped further refine and shape my thinking on the topics in this book, particularly Paul Munter, Kay Tatum, Oscar ...