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    Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion

    Access Status
    Fulltext not available
    Authors
    Chan, Kwok Mow
    Date
    2010
    Type
    Journal Article
    
    Metadata
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    Citation
    Chan, K.M. 2010. Harley Davidson Inc. – a case in international accrualaccounting analysis on the risk, profitability and/orcash flow from estimation and management discretion. International Journal of Managerial and Financial Accounting. 2 (4): pp. 401-430.
    Source Title
    Int. J. Managerial and Financial Accounting
    Additional URLs
    http://www.inderscience.com/offer.php?id=35640
    ISSN
    1753-6715
    School
    Curtin Sarawak
    URI
    http://hdl.handle.net/20.500.11937/33513
    Collection
    • Curtin Research Publications
    Abstract

    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.

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