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Earnings Management: Causes, Techniques, and Transparent Financial Reporting

Author: Mintz, Steven
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 27377 views

Earnings management occurs when managers use judgments to purposefully alter operating results to mislead stakeholders into thinking the company is doing better than it really is or to gain a personal advantage.

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Teaching Modules Homepage

Author: The Aspen Institute Center for Business Education
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2009

Faculty Rating: 5 stars5 stars5 stars5 stars5 stars [1 Faculty Rating] 23974 views

Teaching Module Homepage. Teaching Modules are sets of cases, references, and other materials that are organized around Social Impact Management-related topics and are designed to facilitate classroom teaching.

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Maximizing Shareholder Value: What Are Shareholders' Interests?

Author: Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2005

Faculty Rating: 3 stars3 stars3 stars3 stars3 stars [1 Faculty Rating] 18552 views

Maximizing shareholder value (MSV) guides many business decisions and quickly becomes part of business school students' vocabulary. However, it is important to understand shareholders' interests more precisely. This Teaching Module considers that shareholders might prefer maximization at the level of their portfolio or an industry, not at the individual firm level. It focuses on the underlying question: What are shareholders' interests...

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Market Failures

Author: Goodwin, Neva
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 16424 views

Economists recognize that markets lead to efficiency and the social good only under certain conditions. This collection, prepared by the Global Development and Environment Institute at Tufts University, describes seven causes of market failure and provides cases and readings related to each.

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Preparing to be the Stakeholder Relationship Manager: The Case of Wal-Mart

Authors: Scully, Maureen; Roberts, Alex
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2007

[This document has not yet been rated] 15413 views

This Teaching Module now includes a Teaching Note for Faculty. The job description for Wal-Mart's recently created "Senior Director for Stakeholder Management" seeks "an innovative, out-of-the-box thinker" who can work on the company's commitments in areas including labor and wages, health care, product sourcing, and the environment. Are business schools today training leaders who could fill this role?

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Access Teaching Module

Authors: Johnson, Jennifer; Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2009

Faculty Rating: 5 stars5 stars5 stars5 stars5 stars [1 Faculty Rating] 11264 views

Access, to new markets and materials, to new sources of labor and information, to new communities and new ideas, is crucial to business, and can also serve as a way to spread the benefits of economic development to people and their communities. How does access bring value to business and society and can it also be used to reduce the downside of globalization?

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Advertising Ethics: Reasons, Rationalizations, Biases, and Heuristics

Author: Drumwright, Minette E.
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2005

[This document has not yet been rated] 9853 views

Advertising practitioners often have difficulty seeing ethical issues or have a distortion of moral vision that has been referred to as “moral myopia” by researchers. Even if they do see ethical issues, they often have difficulty talking about them, a condition referred to as “moral muteness.”

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Sarbanes-Oxley Act: What Has it Wrought?

Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 9294 views

The Sarbanes-Oxley Act is the most significant piece of corporate securities legislation since the Securities Act of 1933 and The Securities and Exchange Act of 1934. The Act's requirements are significant and have brought about substantial change in the work and role of auditors and the operations and financial disclosures of publicly traded corporations. However, this change has not been costless. This Teaching Module complements "Sarbanes Oxley Act: How Did We Get Here?"...

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Employee Ownership: A Topic for the Entrepreneurship Curriculum

Author: Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2009

[This document has not yet been rated] 8532 views

This Teaching module shows four areas in the entrepreneurship curriculum where teaching about employee ownership can 1) put a needed spotlight on this widespread and useful practice and 2) add conceptual value and rich examples for the course topics being taught...

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Sarbanes-Oxley Act: How Did We Get Here?

Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 8164 views

The Public Company Accounting Reform and Investor Protection Act, known as “Sarbanes-Oxley Act”, was passed in 2002 following a series of corporate bankruptcies and allegations of executive management malfeasance, most notably Enron and WorldCom. The regulation of securities had not been this significantly altered since...

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