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Earning Management in the Context of Pension Accounting: A Case

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A. - 2005

This case simultaneously examines pension accounting and earnings management. It is designed around a real-world company although the company name in the case is fictional. Several key concepts are demonstrated in this case: earnings management incentives, earnings management techniques, pension...

Persistent link: https://www.econbiz.de/10009450202

FINANCIAL STATEMENT ANALYSIS - Is There a Gap in Your Knowledge of GAAP? Lack of understanding of accounting rules is dangerous for managers, so the sources and hierarchy of GAAP are important.

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.; … - In: Financial analysts' journal : FAJ 58 (2002) 5, pp. 43-47

Persistent link: https://www.econbiz.de/10006262184

Dining at the earnings buffet

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.; … - In: Business horizons 46 (2003) 4, pp. 61-67

Persistent link: https://www.econbiz.de/10006169047

ARTICLES - Business and Industry-Financial Reporting - SAY GOOD-BYE TO POOLING AND GOODWILL AMORTIZATION - FASB released two standards eliminating both the pooling-of-interests method for business combinations and goodwill amortization. The regulations will focus greater scrutiny on mergers and acquisitions, but despite the publicity, the new accounting methods may not have significant impact on ...

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A. - In: Journal of accountancy : publication of the American … 192 (2001) 3, pp. 31-40

Persistent link: https://www.econbiz.de/10005892100

ARTICLES - Business and Industry-Financial Reporting - EVERYONE OUT OF THE POOL - FASB is considering eliminating pooling-of-interests accounting by yearend. Companies should review their options carefully rather than rush to complete a pooling transaction. The authors' research finds few real advantages to this method of accounting for a merger

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.; … - In: Journal of accountancy : publication of the American … 189 (2000) 5, pp. 45-50

Persistent link: https://www.econbiz.de/10005896232

Dining at the earnings buffet

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.; … - In: Business Horizons 46 (2003) 4, pp. 61-67

Persistent link: https://www.econbiz.de/10005333520

Dining at the earnings buffet

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer Ann; … - In: Business horizons 46 (2003) 4, pp. 61-67

Persistent link: https://www.econbiz.de/10001795875

BOOK REVIEWS - The CPA Profession: Opportunities, Responsibilities, and Services

Moehrle, Stephen R.; Previts, Gary John; … - In: Issues in accounting education 22 (2007) 2, pp. 340

Persistent link: https://www.econbiz.de/10007754673

Pooling and rescinded or forgone stock repurchases

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.; … - In: Accounting and the public interest 1 (2001) 1, pp. 116-133

Persistent link: https://www.econbiz.de/10009932602

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the academic literature (2001 - 2002)

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A. - In: Research in accounting regulation 19 (2007), pp. 233-274

Persistent link: https://www.econbiz.de/10009911609