(Download) "Big Flicks Studio: A Case Analysis of Equity Structuring Policy and Earnings Management (Cases) (Case Study)" by Journal of the International Academy for Case Studies # eBook PDF Kindle ePub Free
eBook details
- Title: Big Flicks Studio: A Case Analysis of Equity Structuring Policy and Earnings Management (Cases) (Case Study)
- Author : Journal of the International Academy for Case Studies
- Release Date : January 01, 2004
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 267 KB
Description
CASE DESCRIPTION The primary subject matter of this case is an evaluation of the impact on earnings that can result from forming a separate subsidiary joint venture and the use of the equity accounting method. The main objective is to help students realize that there are various ways that management can adjust earnings to provide different outcomes with the same underlying business performance. Secondary objectives include helping students understand the nature and complexity of the structured finance decision and the various conflicting managerial motivations involved in such a decision. Students are also given an understanding of the market effects that may drive earnings management. The case provides a good example of the effects of the equity method of accounting and is suitable for use when presenting the equity method. This case is appropriate for an upper-division undergraduate financial accounting course, an accounting MBA or MAcc course or even a finance course. Level of difficulty would be four or five on a ten scale. The case is designed to be discussed in one and a half hours and should take students no more than two hours of outside preparation.