Complete Case details are given below :
Case Name : Peyton Enterprises
Authors : Elizabeth Demers, Paul J Simko
Source : Darden School of Business
Case ID : UV7025
Discipline : Accounting
Case Length : 07 pages
Plagiarism : NO (100% Original work)
Description for case is given below :
This case provides a context wherein a variety of financial accounting issues can be discussed, particularly those related to the multi-period dependence of accounting accruals. A less direct but nonetheless important issue relates to earnings management and ends up being a central theme of the case. The case focuses on three basic accounting topics-LIFO inventory reserves, the allowance for doubtful accounts, and depreciation policies and assumptions-that span the range of earnings management considerations. It was written as a capstone case for a 9-minute graduate-level introductory financial accounting course. The appropriate audience would be graduate- or undergraduate-level business students, executives, or those studying or working in financial fields. The case lends itself to team-teaching opportunities within accounting, ethics, finance, and leadership.
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