Zobrazeno 1 - 10
of 21
pro vyhledávání: '"Dennis Caplan"'
Publikováno v:
Issues in Accounting Education. 34:41-57
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 the recognition of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ba3a9c71871185e5ca22f29feb47bb7
https://doi.org/10.2308/iace-52429
https://doi.org/10.2308/iace-52429
Autor:
Kirke Bent, Dennis Caplan
Publikováno v:
Advances in Accounting. 38:99-105
This paper describes a new cost allocation technique that we call “lattice allocation.” The technique uses matrix algebra operations such as in standard spreadsheet software to perform complex cost allocations. To illustrate the power and versati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0d437002021a302f6607363cce1ba5cb
https://doi.org/10.1016/j.adiac.2017.07.008
https://doi.org/10.1016/j.adiac.2017.07.008
Publikováno v:
Accounting Education. 27:27-47
Research shows that college students exhibit bias in their forecasts of exam performance. Most students are overconfident in their forecasts, academically weaker students are the most overconfident...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8beef1cd83b18d2a090c57a09c92805
https://doi.org/10.1080/09639284.2017.1361850
https://doi.org/10.1080/09639284.2017.1361850
Publikováno v:
AUDITING: A Journal of Practice & Theory. 37:49-74
SUMMARY This paper examines the effect of the quality of a firm's internal control over financial reporting (ICFR) on the quality of corporate M&A decisions. We use material weaknesses in internal control (ICMWs) from SOX 404 audits as a proxy for th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8db807db15e592ced2a3f4784baade7
https://doi.org/10.2308/ajpt-51740
https://doi.org/10.2308/ajpt-51740
Publikováno v:
SSRN Electronic Journal.
Following its purchase of Westinghouse and subsequent macroeconomic events, Toshiba faced declining profits. In response, Toshiba engaged in earnings management through two accounting treatments. First, it delayed the recognition of losses under long
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e46df7c9133aec6da90effe18c185387
https://doi.org/10.2139/ssrn.3382076
https://doi.org/10.2139/ssrn.3382076
Autor:
Monica Banyi, Dennis Caplan
Publikováno v:
Advances in Accounting. 34:41-54
This paper examines U.S. firms' accounting for share repurchases and the accounting choice provided to Delaware-incorporated firms between the treasury and retirement methods. This accounting choice does not affect income, cash flows, or net assets,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db0aba83bb904c55bb3a4fd538af2854
https://doi.org/10.1016/j.adiac.2016.07.005
https://doi.org/10.1016/j.adiac.2016.07.005
Autor:
Dennis Caplan, Saurav K. Dutta
Publikováno v:
Journal of Accounting Literature. 36:1-27
Recent public policy initiatives seek greater transparency in financial reporting through an honest, balanced and thorough management discussion of company performance in the annual report. Management’s discussion invariably includes key performanc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a61482d6b3854ec4bc6fe25cbcb1e3f
https://doi.org/10.1016/j.acclit.2016.05.001
https://doi.org/10.1016/j.acclit.2016.05.001
Publikováno v:
Issues in Accounting Education. 32:79-94
“Tempest in a K-Cup” discusses financial accounting and financial statement analysis in the context of Green Mountain Coffee Roasters. The case begins with background on the evolution of Keurig and Green Mountain. Next it discusses the rapid grow
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3c4f5b7b3dc6105a0f84b37dd3e24047
https://doi.org/10.2308/iace-51344
https://doi.org/10.2308/iace-51344
Publikováno v:
Issues in Accounting Education. 29:459-480
In 2011, Japan was shocked by the revelation of a fraud at one of its most prominent companies, Olympus. What was more shocking was that the fraud was perpetrated by its Chairman of the Board and past president, Tsuyoshi Kikukawa, in collusion with s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1015a19a4521d44efc40638c63b6ea36
https://doi.org/10.2308/iace-50787
https://doi.org/10.2308/iace-50787
Publikováno v:
Issues in Accounting Education. 29:229-245
On November 4, 2011, Groupon Inc. went public with an initial market capitalization of $13 billion. The business was formed a couple of years earlier as an offshoot of “The Point.” The business grew rapidly and increased its reported revenue from
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1dcedda834160a8afbe227513721ee22
https://doi.org/10.2308/iace-50595
https://doi.org/10.2308/iace-50595