Good afternoon everyone‚ today we are going to continue to talk about the consequence of Earning Management‚ I am xxx We will present the bad side of earning management through 2 cases‚ The first one is Enron: what happened and what we can learn from it and the second one is the ethical dilemma at Northlake. Both cases are present how management is motived to manipulate accounting numbers to achieve their specific purpose‚ for example in the first case‚ Enron increased their net income through
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Earning of actors and professional athletes With the development of economy‚ people are satisfied with the physical needs. Thus people began to chase the spiritual needs. Entertainment and sports became an important way to do so. So there are many actors and professional athletes appeared. And they usually can get much money from their job‚ which many people cannot understand. Because people think actors and professional athletes are not worthy to get high salary. However‚ I think that actors and
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Eleanor Wiske Dillon University of Michigan Dissertation Abstract Three Essays on Career and Education Choices Chapter 1: “Risk and Return Tradeoffs in Lifetime Earnings” (JMP) There is a tradeoff between risk and expected earnings across occupations. Virtually all occupations require workers to invest in specific skills that tie them to that occupation‚ but workers face uncertainty about how much they can earn over a lifetime of that type of work. Rational‚ risk-averse workers will require
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MKG-300 Module 3 Nikon: Earning Loyalty the Hard Way Ken Wright Colorado State University Global Campus In 1985 the F2 camera was Nikon Corporation’s flagship model. Quite basic in design and function‚ yet perfectly designed and somehow exuded a sense of professional legitimacy when it hang from my neck. Though my feeling of legitimacy was premature‚ my desire to live up to a professional standard as profoundly important to Nikon‚ as it was to me. In the fall of 1985 I was issued an F2 and three
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the causes‚ implication and ramifications of its recently released quarterly earnings guidance. Specifically‚ this report covers Biovail’s reasons for missing previous expectations for quarterly earnings and an analysis of the validity of these reasons. The focus will be on the assertion that a recent truck accident containing a major shipment of Wellbutrin® XL was the primary cause of the company’s decreased earnings guidance. In addition the report will verify the actual dollar value impact of
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LEARNING AND EARNING: WORKING IN COLLEGE JONATHAN M. ORSZAG PETER R. ORSZAG DIANE M. WHITMORE C OMMISSIONED BY UPROMISE‚ INC. AUGUST 2001 1 Executive Summary Students are increasingly likely to work while in college. Since 1984‚ the fraction of college students aged 16 to 24 who also work full- or part-time has increased from 49 to 57 percent. Not only are students more likely to work today‚ but they are more likely to work full-time: the share of students working full-time while going
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1) Explain the auditor’s responsibility to detect material misstatements due to errors and fraud and the categories of fraud affecting financial reporting. Identify misstatement in financial report is the major task of auditor. Regardless the result of error or fraud‚ plan and perform audit engagements are being required by auditors to ensure financial statements are free from material misstatement by reasonable assurance instead of total responsibilities to the fair and true reports due to the limitation
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style and custom! Read on to know about the life of people in the country and what traits put them together under the brand ’India’: Joint Family System A majority of the people in India prefer to live in a joint family‚ which could comprise anywhere between a group of two or more members to even over 20 members sometimes. As per the Indian way of living‚ the commanding position in a family is held by the eldest earning male member. He consults other adult members on important issues‚ but it is his
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CHAPTER 22 EARNINGS PER SHARE Assignment Assistance Schedule Topic and Estimated Solution Time No. Topic Time* E22-1 Basic EPS calculations: multiple choice 20 E22-2 Calculating fully diluted EPS: multiple choice 40 E22-3 Fully diluted EPS: multiple choice 20 E22-4 Analyze the capital structure; average shares; compute EPS 20 E22-5 Analyze the capital structure; average shares; compute EPS 20 E22-6 Compute EPS for three years; stock dividend and split 15 E22-7 Analyze the
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practice and give thought to activities that will have the greatest impact on learning. Ask yourself whether or not it is necessary to grade every piece of work ….. or whether learners would benefit from detailed feedback in relation to what they have done well and what they need to work on. Use self-assessment – ask
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