{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2024,8,30]],"date-time":"2024-08-30T00:06:50Z","timestamp":1724976410611},"reference-count":5,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,2,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This case requires students to evaluate financial reporting practices adopted by a small apparel company. The company's owner\/manager has recently taken the business in a new direction, and is asking for help in determining whether the company's existing financial accounting policies continue to be appropriate and how alternative policies would affect the reported financial results. This case will require students to apply knowledge of financial accounting and financial statement ratios to judge the appropriateness of selected accounting policies. This case is designed for use in introductory and intermediate financial accounting courses that aim to develop students' critical thinking skills.<\/jats:p>","DOI":"10.2308\/iace-50762","type":"journal-article","created":{"date-parts":[[2014,3,14]],"date-time":"2014-03-14T20:04:48Z","timestamp":1394827488000},"page":"1-12","source":"Crossref","is-referenced-by-count":0,"title":["Evaluating Financial Results at Graphic Apparel Corporation (GAC): The Impact of Accounting Policies"],"prefix":"10.2308","volume":"30","author":[{"given":"Fred","family":"Phillips","sequence":"first","affiliation":[{"name":"Fred Phillips is a Professor at the University of Saskatchewan."}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2014,3,1]]},"reference":[{"issue":"November","key":"2024082917221602400_i1558-7983-30-1-1-Claiborne1","doi-asserted-by":"crossref","first-page":"797","DOI":"10.2308\/iace-50053","article-title":"Home Heaters: A holistic view of the financial statements","volume":"26","author":"Claiborne","year":"2011","journal-title":"Issues in Accounting Education"},{"issue":"November","key":"2024082917221602400_i1558-7983-30-1-1-Johnstone1","doi-asserted-by":"crossref","first-page":"983","DOI":"10.2308\/iace-50497","article-title":"Second Round Electronics: A case for critical thinking","volume":"28","author":"Johnstone","year":"2013","journal-title":"Issues in Accounting Education"},{"issue":"Spring","key":"2024082917221602400_i1558-7983-30-1-1-Persons1","first-page":"33","article-title":"Best Bike Inc","volume":"4","author":"Persons","year":"1998","journal-title":"Journal of Accounting Case Research"},{"issue":"November","key":"2024082917221602400_i1558-7983-30-1-1-Phillips1","doi-asserted-by":"crossref","first-page":"605","DOI":"10.2308\/iace.2000.15.4.605","article-title":"Baywatch International: A case linking financial reporting, business, and user decisions","volume":"15","author":"Phillips","year":"2000","journal-title":"Issues in Accounting Education"},{"issue":"August","key":"2024082917221602400_i1558-7983-30-1-1-Phillips2","doi-asserted-by":"crossref","first-page":"593","DOI":"10.2308\/iace-50038","article-title":"Wiki Art Gallery Inc.: A case for critical thinking","volume":"26","author":"Phillips","year":"2011","journal-title":"Issues in Accounting Education"}],"container-title":["Issues in Accounting Education"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/iae\/article-pdf\/30\/1\/1\/59849\/iace-50762.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/iae\/article-pdf\/30\/1\/1\/59849\/iace-50762.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:35:04Z","timestamp":1724952904000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/iae\/article\/30\/1\/1\/7923\/Evaluating-Financial-Results-at-Graphic-Apparel"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2014,3,1]]},"references-count":5,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2014,3,1]]},"published-print":{"date-parts":[[2015,2,1]]}},"URL":"https:\/\/doi.org\/10.2308\/iace-50762","relation":{},"ISSN":["1558-7983","0739-3172"],"issn-type":[{"type":"electronic","value":"1558-7983"},{"type":"print","value":"0739-3172"}],"subject":[],"published":{"date-parts":[[2014,3,1]]}}}