Scholarly Articles

Whether a company expects to remain in existence for a reasonable time into the future is a fundamental consideration for investors and creditors when evaluating investment alternatives.

This work examines the August 2016 guidance in ASC 2016-14, Not-for-Profit Entities (Topic 958) issued by the Financial Accounting Standards Board.

The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016.

In a broad sense, a conceptual framework can be seen as a structured theory of accounting.

In recent years, sustainability reporting has increasingly become common practice by large corporations.

This decision-based case is concerned with the proposed acquisition agreement of The Valspar Corporation by The Sherwin-Williams Company.

In 2015, Ohio’s Governor Kasich proposed a budget that would reduce the state’s income tax for both businesses and individual taxpayers.

River Region Animal League, a not-for-profit organization, has experienced tremendous growth during the period covered in the case.

This case involves a dilemma faced by a professor, Dr. Bethany Locasta, in assigning grades to a student, Brock, who departed a study abroad program early because of a family emergency. Dr.

This case concerns a local entrepreneur’s decision to either expand his product line by reselling another company’s product, Nature Safe, or create a new product, Healthy Garden from a mix of Nat

Before 2008, the Two-a-Day Group and other apple growers in South Africa had been successful in exporting their fruit to the EU and UK at healthy profits.

A former mutual fund chief investment officer, Mike Atherton, was concerned about the future volatility of bonds in a likely environment of rising interest rates.

This case details the early career trajectory of a recent college graduate who effectively leveraged mentoring to achieve career success.

In September 2015, CEO of Pavlovich Coachlines Ltd (PCL), Bernard Pavlovich, needed to make some significant decisions regarding his company’s future.

Mike Kramer, the CEO of HaylioMed, led his small technology firm for over a decade, during which time it had become the market leader in the provision of a complex Enterprise Software System for

This case study introduces Perry Pallet, a small pallet manufacturer created to pursue sustainability within an industry that was going through a rapid sustainability-related transformation.

Trevor, a recent MBA graduate, was able to secure promising interviews with two companies. Following his interview with the first company, Trevor was offered a job.

In September of 2016, Heather Bresch, the Chief Executive Officer of Mylan, was called to testify before the House Oversight and Government Reform Committee, part of the U. S. Congress.

It was budget time and Maria, the CEO of the YWCA of White Plains and Central Westchester (YW), was once again facing the issue of how she was going to explain declining revenue numbers and negat

Café Britt, Costa Rica’s leading provider of gourmet coffee, chocolates, and gifts has been on the verge of a second round of growth.