How investors can be fooled by provisions

Tim Bennett takes a look at how companies can manipulate what accountants call 'provisions' to create the profit profile they want investors to see. He also explains how you can avoid being fooled.

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How investors can be fooled by provisions - MoneyWeek Investment Tutorials - YouTube How investors can be fooled by provisions - MoneyWeek Investment Tutorials - YouTube
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Tim Bennett

Tim graduated with a history degree from Cambridge University in 1989 and, after a year of travelling, joined the financial services firm Ernst and Young in 1990, qualifying as a chartered accountant in 1994.

He then moved into financial markets training, designing and running a variety of courses at graduate level and beyond for a range of organisations including the Securities and Investment Institute and UBS. He joined MoneyWeek in 2007.

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