Dennis Caplan

State University of New York (SUNY) at Albany

135 Western Ave

Building, Room 109

Albany, NY 12222

United States

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

1.

Growing Pains at Groupon

Issues in Accounting Education, February 2014, Vol. 29: 1, p 229-245.
Number of pages: 23 Posted: 23 May 2013 Last Revised: 05 Mar 2014
Saurav K. Dutta, Dennis Caplan and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 385 (75,561)

Abstract:

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Groupon, revenue recognition, allowance for sales returns, e-commerce, non-GAAP

2.

Blurred Vision, Perilous Future: Management Fraud at Olympus

Issues in Accounting Education, Forthcoming
Number of pages: 35 Posted: 23 Apr 2014
Saurav K. Dutta, Dennis Caplan and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 303 (98,998)

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Olympus, fraud, corporate governance, financial accounting, auditing, consolidation, fair value accounting

3.

Tempest in a K-Cup: Red Flags on Green Mountain

Number of pages: 32 Posted: 22 Aug 2015 Last Revised: 06 Oct 2016
Dennis Caplan, Saurav K. Dutta and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 146 (198,549)

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Keurig Green Mountain, K-Cup, short selling, channel stuffing, razor/razor-blade pricing strategy

4.

Managing the Risk of Misleading Financial Metrics in Annual Reports: A First Step towards Providing Assurance over Management's Discussion

Journal of Accounting Literature, Forthcoming
Number of pages: 60 Posted: 05 May 2016
Dennis Caplan and Saurav K. Dutta
State University of New York (SUNY) at Albany and State University of New York (SUNY) at Albany
Downloads 100 (263,419)

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Audit Risk, Financial Ratio, Financial Reporting Transparency, MD&A

5.

CSR Initiatives Across the Value Chain

Journal of Corporate Accounting and Finance, March 2013
Number of pages: 28 Posted: 30 Aug 2013
Dennis Caplan, Saurav K. Dutta and Raef A. Lawson
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Institute of Management Accountants
Downloads 86 (290,229)

Abstract:

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value chain, corporate social responsibility, sustainability, supply chain

6.

The Accounting Choice to Record Share Repurchases

Number of pages: 45 Posted: 10 Jun 2014
Monica Banyi and Dennis Caplan
Gonzaga University and State University of New York (SUNY) at Albany
Downloads 40 (421,813)

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share repurchases, treasury stock, accounting choice