Chan, Kwok Mow - In: International Journal of Managerial and Financial Accounting 2 (2010) 4, pp. 401-430
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....