... University, Accounting Department, Waltham, MA, USA. Editor’s note: Accepted by Alisa G. Brink, under the Senior Editorship of Elizabeth Dreike Almer. 26 01 2021 17 08 2022 02 09 2022 2023 cost accounting financial accounting performance management earnings management...

...): 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...

... economic consequences for the company and its managers and shareholders. revenue 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...

... on their respective companies' performance results relative to forecasts at CEO Monthly Meetings, and at these meetings the CEO issued “Challenges” to them as necessary. Toshiba revenue recognition accounting for construction contracts FASB-IASB joint revenue recognition standard earnings management...

...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...

... and course emphasis (tax or accounting), three variations of the project are provided. executive compensation 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...

... be accessed by clicking the links in Appendix A. 2012 gift cards revenue recognition 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...