【案例名称】Koffman Corporation

【作者】Justin MacCormack, Murray Bryant   

【页数】9

【格式】PDF

【语言】英语

【出版日期】2000年9月28日

【修订日期】2010年1月14日

【学科】会计 (Accounting)

【案例编号】999B32-PDF-ENG

【来源】Richard Ivey School of Business Foundation

【网页】http://cb.hbsp.harvard.edu/cb/product/999B32-PDF-ENG

【简介】

This case was written to illustrate a relevant problem in today's corporate world: companies bolstering their performance by many questionable accounting practices. In particular, the use of off-balance sheet accounting treatments that ultimately distort both the true value of a firm and its potential earnings stream. Koffman highlights the importance in both reading and understanding financial statement notes. This case attempts to highlight the main accounting practices distorting the economic reality of Koffman's and the importance of reading financial statement notes. In this way, the case provides a link between accounting issues that affect debt covenant ratios and analyst earnings forecasts.

【涉及课题】

ounting standards; Acquisitions; Small & medium-sized enterprises

【背景】

    * Geographic: Canada
    * industry: Electrical equipment distribution
    * Event Year Begin: 1999

【下载】

http://www.mbabbs.com/thread-1151-1-1.html