Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion
The case study on Harley Davidson Inc. is a comprehensive case analysis of the impact of accrual accounting on the risk, profitability and/or cash flow on its reported financial performance. It analysed significant red flag items most likely to be subject to estimation and management discretion. It...
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| Format: | Journal Article |
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Inderscience Publisher
2010
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| Online Access: | http://www.inderscience.com/offer.php?id=35640 http://hdl.handle.net/20.500.11937/33513 |
| _version_ | 1848753967323938816 |
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| author | Chan, Kwok Mow |
| author_facet | Chan, Kwok Mow |
| author_sort | Chan, Kwok Mow |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The case study on Harley Davidson Inc. is a comprehensive case analysis of the impact of accrual accounting on the risk, profitability and/or cash flow on its reported financial performance. It analysed significant red flag items most likely to be subject to estimation and management discretion. It seeks to explain in the context of managerial stakeholder theory whether management had any earnings management motivations for presenting the financial data as it was originally in the annual report; and whether in the context of positive accounting theory does the bonus plan hypothesis explain managements' motivations. The study concludes with a four-year comparative analysis 2004-2007 of significant accounting ratios; and evaluates the extent to which the ratios have been affected by the estimates adopted from the accrual accounting processes. |
| first_indexed | 2025-11-14T08:32:55Z |
| format | Journal Article |
| id | curtin-20.500.11937-33513 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:32:55Z |
| publishDate | 2010 |
| publisher | Inderscience Publisher |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-335132017-01-30T13:37:32Z Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion Chan, Kwok Mow The case study on Harley Davidson Inc. is a comprehensive case analysis of the impact of accrual accounting on the risk, profitability and/or cash flow on its reported financial performance. It analysed significant red flag items most likely to be subject to estimation and management discretion. It seeks to explain in the context of managerial stakeholder theory whether management had any earnings management motivations for presenting the financial data as it was originally in the annual report; and whether in the context of positive accounting theory does the bonus plan hypothesis explain managements' motivations. The study concludes with a four-year comparative analysis 2004-2007 of significant accounting ratios; and evaluates the extent to which the ratios have been affected by the estimates adopted from the accrual accounting processes. 2010 Journal Article http://hdl.handle.net/20.500.11937/33513 http://www.inderscience.com/offer.php?id=35640 Inderscience Publisher restricted |
| spellingShingle | Chan, Kwok Mow Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion |
| title | Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion |
| title_full | Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion |
| title_fullStr | Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion |
| title_full_unstemmed | Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion |
| title_short | Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion |
| title_sort | harley davidson inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion |
| url | http://www.inderscience.com/offer.php?id=35640 http://hdl.handle.net/20.500.11937/33513 |