... inconsistencies and red flags in Celadon’s 2016 and 2017 financial reports and reported their suspicions to the public. Soon after, Celadon’s audit committee declared the company’s recent financial statements could no longer be relied upon, resulting in an immediate market loss of $62.3m. In 2019, Celadon entered...

... Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Demerger Investment decision-making Fundamental analysis Valuation techniques Investment appraisal Financial markets Competitive strategy Financial analysis Financial reporting Mergers...

... Financial reporting Accounting This case revolves around accounting complexities for starting a winery in India. A new vineyard comes with the challenge of the gestation period (five years), during which it would not generate revenue. Harish G. was adept at business development and had...

... analytics/statistical tools to detect any manipulation of numbers in the financial statements of the company and to ascertain apt findings about the company. Complexity academic level This case study is intended for discussion in corporate finance, financial reporting and analysis and financial...

...Sue Chern Ooi; Chee Chee Lim Theoretical basis This case uses agency theory and decision usefulness approach to justify whether the change in accounting standard from IAS 17 Leases to IFRS 16 Leases favourably or adversely affects AirAsia’s financial reporting. Research methodology This case...

...Susan Smith Theoretical basis To evaluate Thomas Cook’s financial condition, students deploy financial analysis techniques including comparative analysis. The role of financial reporting in impressions management is considered in two respects: firstly, the use of separately disclosed items...

... Limited 2021 Emerald Publishing Limited Licensed re-use rights only Accounting standards Financial reporting Asset management/valuation This case provides a study on the agricultural activity at Universiti Pengurusan Malaysia (UNIPM). The purpose of this case is to create greater...

...Ming Jian; Rony Lim Theoretical basis This case covers the framework and process to determine fair value as specified in International Financial Reporting Standards (IFRS) 13. It illustrates an instance in which auditors interpret the concept of fair value to be consistent with other principles...

... in the courses of introductory financial accounting, intermediate accounting and financial reporting. Supplementary materials Teaching notes are available for educators only. Subject code CSS 1: accounting and finance. Puneet Dubblish can be contacted at: puneetdublish@gmail.com © Emerald...

... in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—without the permission of the Darden School Foundation. Financial reporting ethics performance management Entertainment/Leisure/Sports Nick Pittman, president of First...

...—electronic, mechanical, photocopying, recording, or otherwise—without the permission of the Darden School Foundation. financial statement analysis operations management ratios benchmarking financial reporting field-based supply chain Banking/Finance/Insurance This field-based case...

...Warren Maroun; Robert Garnett Subject area Financial reporting. Study level/applicability Postgraduate (honours and masters in financial reporting). Case overview Transnet is the utility company responsible for, inter alia, the operation, construction and management of South...

... Financial statement audit Auditor industry specialization Low balling of fees Audit quality Auditor's independence Auditing efficiency Big 4 auditors Financial reporting Auditors Teaching Hint no. 1. After students read the case and attempt to answer the following questions it is advisable...

...@gmail.com © Emerald Group Publishing Limited 2011 Emerald Group Publishing Limited Licensed re-use rights only Decentralized control Financial reporting Risk management Table IV Matters Discussion Decentralization If questioning about the delegation...