..., pressure to keep up with peer firms’ performance leads to more discretionary accruals and thus earnings management ( Qianqian and Rui 2018 ). Firms that have engaged in fraud are more likely to have also previously managed earnings, typically in an effort to meet or beat analyst forecasts ( Perols...

.... McNellis, under the Senior Editorship of Janet A. Samuels. 29 01 2022 10 01 2023 23 01 2023 2023 earnings management non-GAAP earnings consensus earnings estimates Regulation G classification shifting We would like to thank our colleagues, Adam Greiner, Donna...

... 02 09 2022 2023 cost accounting financial accounting performance management earnings management misallocation of overheads inventory valuation In February 2015, Japan’s Securities and Exchange Surveillance Commission (SESC) accused Toshiba Corporation (hereafter, Toshiba...

...): Toshiba revenue recognition earnings management channel-stuffing auditor responsibilities Japan Truth is stranger than fiction, but it is because fiction is obliged to stick to possibilities; truth isn't. —Mark Twain In February 2015, in one of the most brazen instances of corporate...

...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...

... revenue recognition ASU 2014-09 ASC 606 software license fees earnings management Transaction Systems Architects, Inc. (TSA) was incorporated as a public company on November 2, 1993. The company develops and markets software to facilitate electronic payments and commerce, which is primarily...

... March 2018 2018 Toshiba revenue recognition accounting for construction contracts FASB-IASB joint revenue recognition standard earnings management opportunistic financial reporting In FY 2013, with sales of over ¥6.5 trillion (approximately $63 billion), and about 200,000...

...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...

... of this case. Supplemental materials can be accessed by clicking the links in Appendix A. 2015 inventory impairment critical thinking earnings management disclosure financial reporting quality Cisco Systems, Inc. (CSCO, NASDAQ) manufactures and sells networking...

..., 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...

... 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...

... gross vs. net accounting changes FASB codification earnings management Max-Value Stores, Inc. (MVS or the Company) is an operator of discount general merchandise stores in the southeastern United States. The Company's stores generally serve low-, middle-, and fixed-income families...