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Keywords: earnings management
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Journal Articles
Issues in Accounting Education 1–13.
Published: 06 June 2024
... earnings pressure earnings management earnings manipulation aggressive accounting fraudulent accounting ISSUES IN ACCOUNTING EDUCATION Vol. XX, No. XX MONTH YEAR pp. 1 13 American Accounting Association DOI: 10.2308/ISSUES-2023-045 Fancy Fliers: Understanding Financial Reporting Pressure Jodi L...
Journal Articles
Issues in Accounting Education (2023) 38 (4): 187–198.
Published: 01 November 2023
...), the world’s second-largest paint and coating company. This case includes a summary of earnings management activities orchestrated by a PPG executive, which resulted in a restatement of their financial statements, an SEC investigation, and a shareholder lawsuit. Tweaking non-GAAP earnings, the focal point...
Journal Articles
Issues in Accounting Education (2023) 38 (2): 177–194.
Published: 01 May 2023
... the drastic reduction in the budgeted production volumes (and a corresponding reduction in the plant utilization rates), S&S Company revised the TOVs (standard costs) even more frequently, particularly during the period of earnings management (2011–2014). For example, one plant had TOVs revisions between...
Journal Articles
Journal Articles
Issues in Accounting Education (2019) 34 (3): 41–57.
Published: 01 August 2019
...Dennis H. Caplan; Saurav K. Dutta; David J. Marcinko ABSTRACT Following its purchase of Westinghouse Electric Company and subsequent macroeconomic events, Toshiba faced declining profits. In response, Toshiba engaged in earnings management through two accounting treatments. First, it delayed...
Journal Articles
Issues in Accounting Education (2018) 33 (3): 117–134.
Published: 01 August 2018
... standard earnings management opportunistic financial reporting In September 2013, SIS Company received an order to develop a communication system for 27 million Smart Meters to be installed within client H's premises, and to manufacture, install, and maintain the Smart Meter equipment...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2018) 33 (3): 101–116.
Published: 01 August 2018
... recognition ASU 2014-09 ASC 606 software license fees earnings management The authors thank Valaria P. Vendrzyk (editor), Derek Oler (associate editor), and two anonymous reviewers for their helpful suggestions. We are grateful to Dennis Caplan for his suggestions and encouragement. We...
Includes: Multimedia, Supplementary data
Journal Articles
Issues in Accounting Education (2018) 33 (1): 29–43.
Published: 01 February 2018
...James H. Long; Lasse Mertins; DeWayne L. Searcy; Brian Vansant ABSTRACT Companies around the world commonly engage in earnings management. Some earnings management techniques comply with U.S. GAAP and do not violate financial reporting standards (e.g., real earnings management techniques...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2015) 30 (4): 329–352.
Published: 01 November 2015
... corporations and public institutions. The telecommunications industry has been one of its larger customers. inventory impairment critical thinking earnings management disclosure financial reporting quality Cisco sells scalable, standards-based networking products that cover a wide...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2015) 30 (1): 47–69.
Published: 01 February 2015
..., and (7) understand the difference between the real and accrual-based earnings management. The author thanks Professors Martha Howe, Donna McConville, Ari Yezegel, participants at the 2013 North American Case Research Association Annual Conference, the 2013 American Accounting Association Northeast...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2014) 29 (4): 545–556.
Published: 01 November 2014
... corporate taxation tax planning earnings management Cisco Systems is a multinational technology corporation based in San Jose, California that was founded in 1984. Its core business is in the area of networking, including but not limited to routing, wireless networking, and teleconferencing. Cisco...
Journal Articles
Issues in Accounting Education (2012) 27 (3): 783–798.
Published: 01 August 2012
... in Appendix A. 2012 gift cards revenue recognition gross vs. net accounting changes FASB codification earnings management Impressed with the past performance of its senior management, the Board of Directors of MVS has approved generous executive compensation packages (consisting...
Includes: Supplementary data