1-2 of 2
Keywords: Toshiba
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

Channel-Stuffing Reinvented: Earnings Management in Toshiba's Personal Computers Division

Mahendra R. Gujarathi, Amitabh Dugar
Journal: Issues in Accounting Education
Issues in Accounting Education (2020) 35 (3): 25–38.
https://doi.org/10.2308/ISSUES-18-069
Published: 01 August 2020
...Mahendra R. Gujarathi; Amitabh Dugar ABSTRACT This case describes how Toshiba, a well-known Japanese conglomerate, creatively used the technique of channel-stuffing to inflate its earnings by $478 million during 2008–2014. Students evaluate the uniqueness of Toshiba's practice of channel-stuffing...
View article titled, Channel-Stuffing Reinvented: Earnings Management in <span class="search-highlight">Toshiba's</span> Personal Computers Division
Open the PDF for Channel-Stuffing Reinvented: Earnings Management in <span class="search-highlight">Toshiba's</span> Personal Computers Division in another window
Add to Citation Manager
Journal Articles

Toshiba's Creative Accounting for Construction Contracts

Amitabh Dugar, Mahendra R. Gujarathi
Journal: Issues in Accounting Education
Issues in Accounting Education (2018) 33 (3): 117–134.
https://doi.org/10.2308/iace-52127
Published: 01 August 2018
...Amitabh Dugar; Mahendra R. Gujarathi ABSTRACT This case aims to help you understand how a world-known Japanese conglomerate—Toshiba Corporation—managed its earnings using the percentage-of-completion method to account for construction contracts in its Energy and Infrastructure division...
View article titled, <span class="search-highlight">Toshiba's</span> Creative Accounting for Construction Contracts
Open the PDF for <span class="search-highlight">Toshiba's</span> Creative Accounting for Construction Contracts in another window
Add to Citation Manager
Includes: Supplementary data