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Keywords: inventory valuation
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Journal Articles
Leveraging Cost Accounting to Manage Earnings: Evidence from Toshiba’s Semiconductor Business
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2023) 38 (2): 177–194.
Published: 01 May 2023
... 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...
