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Abstract

The world''s largest auto parts maker, Delphi Corporation, announced in March 2005 that it had overstated its profits by US$166 million and cash flows by US$447 million over a period of six years since 1999. The accounting irregularities came to the fore at the time when Delphi was already mired in other problems related to an increase in commodity prices like steel, a decrease in production by Ford, DaimlerChrysler and General Motors, as well as increased competition from foreign players. The case study, while highlighting the challenges faced by the US car-parts industry, provides the scope to discuss Delphi''s problems and its future course of action under difficult business circumstances.
Location:
Other setting(s):
March 2005

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Abstract

The world''s largest auto parts maker, Delphi Corporation, announced in March 2005 that it had overstated its profits by US$166 million and cash flows by US$447 million over a period of six years since 1999. The accounting irregularities came to the fore at the time when Delphi was already mired in other problems related to an increase in commodity prices like steel, a decrease in production by Ford, DaimlerChrysler and General Motors, as well as increased competition from foreign players. The case study, while highlighting the challenges faced by the US car-parts industry, provides the scope to discuss Delphi''s problems and its future course of action under difficult business circumstances.

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Location:
Other setting(s):
March 2005

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