Accounting failures and earnings management: the case of CVC S.A.
Willams da Conceição de Oliveira,
Márcio André Veras Machado,
Adriano Leal Bruni
Abstract:This teaching case reports the real situation of CVC S.A., a company operating in the tourism industry. The company was founded in 1972, with its first agency located in the Brazilian city of Santo André (SP). The dilemma of the case refers to accounting failures that boosted the company’s results. and led to payment of bonuses to former executives. This teaching case aims to contribute to the discussion about possible incentives that generate conflicts of interest and the identification of internal control to… Show more
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