Earnings management

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  • This paper examines earnings management detection among Vietnamese companies listed on the Hochiminh Stock Exchange (HOSE) by using the Beneish M-score model for a sample of 229 non-financial Vietnamese companies listed on the HOSE during 2013-2014.

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  • (BQ) Part 1 book "Accountants handbook (Volume one: Eleventh edition financial accounting and general topics)" has contents: Financial accounting regulations and organizations, financial accounting regulations and organizations, introduction to internal control assessment and reporting, earnings management,...and other contents.

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  • (BQ) Part 1 book "Intermediate accounting" has contents: Financial reporting, a review of the accounting cycle, the balance sheet and notes to the financial statements, the balance sheet and notes to the financial statements, statement of cash flows and articulation, earnings management,...and other contents.

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  • (BQ) Part 2 book "Ethical obligations and decision making in accounting" has contents: Fraud in financial statements and auditor responsibilities; legal, regulatory, and professional obligations of auditors; earnings management; ethical leadership and decision making in accounting.

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  • Most people work in order to earn their living.  They produce goods and services.  Goods are either produced on farms, like maize and milk, or in factories, like cars and paper. Services are provided by such things as schools, hospitals and shops. Some people provide goods; some provide services. Other people provide both goods and services. For example, in the same garage, a man may buy a car, or he may buy some service which helps him to maintain his car.

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  • Most people work in order to earn their living. They produce goods and services. Goods are either produced on farms, like maize and milk, or in factories, like cars and paper. Services are provided by such things as schools, hospitals and shops.

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  • A native of the Sudetenland, formerly Austria, he received his BS from the University of Nevada and earned both an MBA (with high distinction) and a DBA (as a Ford Foundation Fellow) at the Harvard Business School. Dr. Helfert writes and lectures extensively in his field, and his books and articles have been published in the United States and abroad. His first literary work, Valley of the Shadow, a factual historical novel about his experiences in central Europe at the end of World War II, was published recently.......

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  • Sometimes luck beats planning. I have been fortunate in my professional career, a career that began in 1973 as an accountant and continued into operations management and management consulting. Without realizing it—through a series of different jobs and management consulting assignments—I somehow earned a reputation as an internationally recognized expert in activity-based cost management (ABC/M).

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  • The Mekong River is one of the few great, largely unregulated rivers of the world. Its Delta is both agriculturally and aquatically highly productive and a major contributor to the region’s food production and export earnings. Water and land issues of the Delta must be considered as integral with those of the Mekong Basin as a whole. A majority of the Mekong Basin’s 60 million, ethnically diverse peoples rely on the River’s aquatic resources and rice production for their subsistence. For many, 40 to 60% of their protein intake is from fish from the Mekong.

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  • The use of fixed operating costs as opposed to variable operating costs. A firm with relatively high fixed operating costs will experience more variable operating income if sales change. The variability or uncertainty of a firm’s earnings per share (EPS) and the increased probability of insolvency that arises when a firm uses financial leverage.

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  • With sales of more than 160,000 copies, "Fundamentals of Project Management" has helped generations of project managers navigate the ins and outs of every aspect of this complex discipline. Using a simple step-by-step approach, the book is the perfect introduction to project management tools, techniques, and concepts. Readers will learn how to: develop a mission statement, vision, goals, and objectives; plan the project; create the work breakdown structure; produce a workable schedule; understand earned value analysis; manage a project team; and control and evaluate progress at every stage.

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  • Advances in Quantitative Analysis of Finance and Accounting is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and businessmanagement.The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession....

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  • Capital Budgeting: the process of planning for purchases of long-term assets. Our firm must decide whether to purchase a new plastic molding machine for $127,000. How do we decide? Will the machine be profitable? Will our firm earn a high rate of return on the investment? The relevant project information follows:

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  • The combination of opportunity and execution. Opportunities must be recognized, and Employees must be ready, willing and able to take advantage of the opportunities. Using the P/E ratio: If a firm’s P/E ratio is 20, then a dollar increase in earnings per share will create $20 in additional equity value per share. Problem: ignores R&D, which would reduce earnings per share, but should increase future earnings!

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  • Chapter 12 EARNED VALUE.Earned Value is a tool which enables project managers to determine where the project stands in relation to the budget and the schedule, even on projects with hundreds or thousands of activities, some of which are on track at any given time, while others are either ahead of schedule or behind.

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  • Dilemma: Should the firm use retained earnings for: a) Financing profitable capital investments? b) Paying dividends to stockholders? If we retain earnings for profitable investments, dividend yield will be zero, but the stock price will increase, resulting in a higher capital gain.

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  • Suppose our firm must decide whether to purchase a new plastic molding machine for $125,000. How do we decide? Will the machine be profitable? Will our firm earn a high rate of return on the investment? How do we decide if a capital investment project should be accepted or rejected

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  • COMPETITIVE SUPPLY CHAIN AND REVENUE MANAGEMENT: FOUR ESSAYS When the peer group measure is interacted with the choice index—in Column B, and again with additional controls in the remaining columns—the coefficient is indistinguishable from zero, with a negative point estimate in every specification. Panel B repeats this analysis, this time with the score earned by students when they were in the 12th grade.51 Again, estimates of the choice effect are imprecise but are—with one statistically insignificant exception—of the opposite sign from that predicted by the economic model....

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  • Cash availability is the lifeblood of the organization. With it, assuming there is proper management and economical, efficient, and Ceffective operations, the company can grow and prosper—without it the organization perishes. Like the absence of water to anything living, the absence of cash to the business means death—slow, torturous, physically painful, and men- tally agonizing.

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  • For any holder of securities, whether an organization or individual, remaining in control of securities and cash positions is fundamental to the efficient management of its investment portfolio. This is not simply a matter of recording trading and settlement activity, but also the accurate processing and recording of the impact of corporate action events on those securities and cash positions.

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