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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] 27333 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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GVV Curriculum: Home Page

(Available to all users) Introduction, Annotated Table of Contents, Teaching Modules

Author: Gentile, Mary C.
Product Type:
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009

[This document has not yet been rated] 21982 views

Giving Voice to Values (GVV) is an innovative research and curriculum development project, launched by The Aspen Institute Business and Society Program and Yale School of Management. This page serves as the homepage for Faculty for GVV materials...

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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] 18533 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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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] 15390 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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The Promise and Perils of Globalization: The Case of Nike

Author: Locke, Richard
Product Type: Cases
Source: This case is published as a chapter, “The Promise and Perils of Globalization: The Case of Nike”, in the book Management: Inventing and Delivering Its Future.
Publication Year: 2003

[This document has not yet been rated] 14103 views

This case study of Nike Inc. traces the evolution of Nike's policies and practices vis-à-vis labor and environmental standards. The case illustrates the company's evolving definition and commitment to good corporate citizenship and the continuing controversy surrounding the company's practices in this arena.

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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] 13232 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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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] 11242 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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Giving Voice to Values Curriculum: Home Page

(Available to all users) Introduction, Annotated Table of Contents, Teaching Modules

Author: Gentile, Mary C.
Product Type: Essays and Concept Papers; Syllabi
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009

[This document has not yet been rated] 10815 views

Drawing on both the actual experiences of business practitioners as well as cutting edge social science and management research, Giving Voice to Values fills a long-standing and critical gap in business education by expanding the definition of what it means to teach business ethics.

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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] 9288 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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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] 8160 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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