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Keywords: channel-stuffing
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2020) 35 (3): 25–38.
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...
