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GVV Curriculum: Home Page

(Available to all users) Introduction, Annotated Table of Contents, Teaching Modules

Author: Gentile, Mary C.
Product Type:
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009

[This document has not yet been rated] 13910 views

Giving Voice to Values (GVV) is an innovative research and curriculum development project, launched by The Aspen Institute Business and Society Program and Yale School of Management. This page serves as the homepage for Faculty for GVV materials...

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Earnings Management: Causes, Techniques, and Transparent Financial Reporting

Author: Mintz, Steven
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 12851 views

Earnings management occurs when managers use judgments to purposefully alter operating results to mislead stakeholders into thinking the company is doing better than it really is or to gain a personal advantage.

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Preparing to be the Stakeholder Relationship Manager: The Case of Wal-Mart

Authors: Scully, Maureen; Roberts, Alex
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2007

[This document has not yet been rated] 8379 views

This Teaching Module now includes a Teaching Note for Faculty. The job description for Wal-Mart's recently created "Senior Director for Stakeholder Management" seeks "an innovative, out-of-the-box thinker" who can work on the company's commitments in areas including labor and wages, health care, product sourcing, and the environment. Are business schools today training leaders who could fill this role?

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Accounting Fraud at WorldCom

Authors: Kaplan, Robert S.; Kiron, David
Product Type: Cases
Source: Harvard Business School Publishing
Publication Year: 2004

[This document has not yet been rated] 6476 views

The case provides sufficient detail to allow for a full discussion of the pressures that lead executives and managers to "cook the books," the boundary between earnings smoothing or management and fraudulent reporting, the role for internal control systems and internal audit to prevent or rapidly detect accounting fraud, the expectations about governance processes performed by external auditors and the board of directors, and the pressure and consequences when middle managers follow orders that they know are wrong...

 

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Maximizing Shareholder Value: What Are Shareholders' Interests?

Author: Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2005

[This document has not yet been rated] 6407 views

Maximizing shareholder value (MSV) guides many business decisions and quickly becomes part of business school students' vocabulary. However, it is important to understand shareholders' interests more precisely. This Teaching Module considers that shareholders might prefer maximization at the level of their portfolio or an industry, not at the individual firm level. It focuses on the underlying question: What are shareholders' interests...

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Giving Voice to Values Curriculum: Home Page

(Available to all users) Introduction, Annotated Table of Contents, Teaching Modules

Author: Gentile, Mary C.
Product Type:
Source:
Publication Year: 2009

[This document has not yet been rated] 6063 views

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Sarbanes-Oxley Act: What Has it Wrought?

Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 5542 views

The Sarbanes-Oxley Act is the most significant piece of corporate securities legislation since the Securities Act of 1933 and The Securities and Exchange Act of 1934. The Act's requirements are significant and have brought about substantial change in the work and role of auditors and the operations and financial disclosures of publicly traded corporations. However, this change has not been costless. This Teaching Module complements "Sarbanes Oxley Act: How Did We Get Here?"...

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The Promise and Perils of Globalization: The Case of Nike

Author: Locke, Richard
Product Type: Cases
Source: This case is published as a chapter, “The Promise and Perils of Globalization: The Case of Nike”, in the book Management: Inventing and Delivering It.
Publication Year: 2003

[This document has not yet been rated] 5459 views

This case study of Nike Inc. traces the evolution of Nike's policies and practices vis-à-vis labor and environmental standards. The case illustrates the company's evolving definition and commitment to good corporate citizenship and the continuing controversy surrounding the company's practices in this arena.

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Sarbanes-Oxley Act: How Did We Get Here?

Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 5049 views

The Public Company Accounting Reform and Investor Protection Act, known as “Sarbanes-Oxley Act”, was passed in 2002 following a series of corporate bankruptcies and allegations of executive management malfeasance, most notably Enron and WorldCom. The regulation of securities had not been this significantly altered since...

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Mining and Metals: Five Issues with Broad Implications

Authors: Shattuck, Rachel; Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2008

[This document has not yet been rated] 4941 views

The mining and metals industry offers many challenging questions and useful lessons for MBA students. This teaching module helps professors raise these topics in the classroom by bringing together a variety of different materials from different sources that can be used both as background reading and as the focus of class discussion...

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