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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] 32222 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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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] 24215 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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Coca Cola India

Authors: Kaye, Jennifer; Argenti, Paul A.
Product Type: Cases
Source: Arthur W. Page Society
Publication Year: 2005

Faculty Rating: 5 stars5 stars5 stars5 stars5 stars [1 Faculty Rating] 20832 views

On August 5, 2003, The Center for Science and Environment, an NGO in India, attacked the safety of Coca-Cola India's products in a press release titled "Twelve Major Drink Brands Sold in and around Delhi Contain a Deadly Cocktail of Pesticide Residues." Though Coke was well within the Indian government's legal limits for pesticide residue in beverages, Coke India CEO Sanjiv Gupta had to decide on the most effective communication strategy to restore public trust and had to weigh a larger policy decision at the same time...

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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] 19173 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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Accounting Fraud at WorldCom

Authors: Kaplan, Robert S.; Kiron, David
Product Type: Cases
Source: Harvard Business School
Publication Year: 2004

[This document has not yet been rated] 14416 views

The case provides sufficient detail to allow for a full discussion of the pressures that lead executives and managers to "cook the books," the boundary between earnings smoothing or management and fraudulent reporting, the role for internal control systems and internal audit to prevent or rapidly detect accounting fraud, the expectations about governance processes performed by external auditors and the board of directors, and the pressure and consequences when middle managers follow orders that they know are wrong...

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IKEA's Global Sourcing Challenge (A, B)

Indian Rugs and Child Labor

Authors: Bartlett, Christopher A.; Dessain, Vincent; Sjoman, Anders
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006

[This document has not yet been rated] 13831 views

Traces the history of IKEA's response to a TV report that its Indian carpet suppliers were using child labor. Describes IKEA's growth, including the importance of a sourcing strategy based on its close relationships with suppliers in developing countries...

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Phar-Mor, Inc.: Accounting Fraud, Litigation, and Auditor Liability

Authors: Buckless, Frank A.; Glover, Steven M.; Prawitt, Douglas F.
Product Type: Cases
Source: Prentice Hall
Publication Year: 2000

[This document has not yet been rated] 11500 views

This case discusses the accounting fraud that was successfully crafted by the upper management tier of Phar-Mor, Inc. Many upper level managers received prison sentences, and numerous legal claims against the retail company and its auditors, Coopers & Lybrand LLP, were made, the majority of which were settled out of court...

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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] 10262 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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What the Law Allows

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

[This document has not yet been rated] 9795 views

This module – What the Law Allows – was created because some faculty mentioned how it is often assumed that managers and directors are required to take actions that serve shareholders by maximizing short term share price. They wanted to examine those areas where the law allows managers and directors to consider other stakeholders and the firms' longer term well-being. Accordingly, this module focuses on the following question...

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PowerPoint: Financial Statement Fraud (Enron & Others)

Author: American Institute of Certified Public Accountants
Product Type: Multimedia
Source: American Institute of Certified Public Accountants
Publication Year: 2005

[This document has not yet been rated] 9376 views

This PowerPoint presentation includes a number of recent examples of accounting fraud, including Enron, MCI, WorldCom and others.

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