Publications
Publications
- August 2010 (Revised August 2011)
- HBS Case Collection
Batson International, S.A. (A)
By: David F. Hawkins
Abstract
Management seeking to make up a shortfall in interim period earnings is seeking an accounting solution to close the gap.
Keywords
Earnings Management; Financial Reporting; International Accounting; Financial Management; Standards; United States
Citation
Hawkins, David F. "Batson International, S.A. (A)." Harvard Business School Case 111-023, August 2010. (Revised August 2011.)