How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account David Burgstahler* University of Washington Gerhard G. Mueller Endowed Professor in Accounting W. Brooke Elliott University of Washington Michelle Hanlon University of Michigan Business School November 26‚ 2002 _________________________________________________________________________________ ABSTRACT: This paper investigates whether firms use discretion in accounting for deferred taxes to increase earnings
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Empirical Evidence on Retail Firms’ Equity Valuation Models Anastasia Vardavaki 13 Epidavrou str.‚ Halandri‚ 152 33 Athens‚ Greece E-mail: anastasia_vardavaki@yahoo.gr John Mylonakis 10 Nikiforou str.‚ Glyfada‚ 166 75 Athens‚ Greece E-mail: imylonakis@panafonet.r Abstract This paper presents the theoretical framework for the process of equity valuation and investigates the relative explanatory power of alternative linear equity valuation models when applied to firms in the UK food and drug retail
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auditor may be threatened or appear to be threatened where: (i) There is undue dependence on any audit client or group of clients; (ii) The firm‚ its partners or staff have any financial interest in an audit client; (iii) There are family or other close personal or business relationships between the firm‚ its partners or staff and the audit client; (iv) The firm provides other services to audit clients. Required: (a) For each of the four examples given above‚ explain why the objectivity of the external
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of Debt Capital for Private Firms: Evidence from Finland Jukka Karjalainen Department of Business University of Eastern Finland April 10‚ 2010 Abstract The purpose of this paper is to examine the value relevance of the perceived audit quality in terms of who audits‚ as well as the audit outcomes in terms of the auditor’s opinion and accruals quality‚ in the pricing of debt capital for privately-held firms by examining a large sample of privately-held Finnish firms. The findings indicate that
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management effectiveness: lessons from worldleading firms Michal Biron a a b ‚ Elaine Farndale & Jaap Paauwe b b Graduate School of Management‚ University of Haifa‚ Mount Carmel‚ Haifa‚ Israel b Department of Human Resource Studies‚ Tilburg University‚ LE Tilburg‚ The Netherlands Available online: 30 Mar 2011 To cite this article: Michal Biron‚ Elaine Farndale & Jaap Paauwe (2011): Performance management effectiveness: lessons from world-leading firms‚ The International Journal of Human Resource Management
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operational problems and ineffective inventory management which results in declining of its sales and order fulfillment year by year. Over three decades of its establishment‚ more and more varieties are added to its product range in order to satisfy its customers’ request and to remain competitive in the market. As a result‚ high inventory build-ups and high inventory holding costs occur. Four Star has to depend on its dealers‚ especially Large Dealers (LDs) to create market demand. Although seasonal
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Mango Briefing Book Edition 1.1 September 2009 Prepared by the USAID Pakistan FIRMS Project USAID Pakistan FIRMS Project Mango Briefing Book‚ page 2 Preface This briefing book on mango and Pakistan has been prepared by the USAID Pakistan FIRMS Project in an ongoing effort to develop and support the execution of a four-year strategy to make Pakistani mango a force in the international marketplace. It is a compilation of primary and secondary research. This is the first edition. Subsequent
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RESEARCH PROPOSAL ECP004N A STUDY OF INTERNATIONAL MARKETING STRATEGIES THAT HELP FIRMS TO ACHIEVE COMPETITIVE ADVANTAGE: JAPANESE FIRMS BEING SUCCESSFUL IN INDIA SINCE 1980 ID NUMBER : 06035100 MODULE CODE: ECP004N JAN 11-2008 INDEX INTRODUCTION AIMS & OBJECTIVES LITERATURE REVIEW METHODOLOGY RESOURCES REFERENCE Introduction At a first level and referring especially
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MSc – Human Resources Management Main Assignment “Flexible firm” as a Hotel’s Human Resource Planning Strategy Overview Human Resource Management (HRM) textbooks often begin their sections of “HRM practices / functions” by first introducing the topic of Human Resource Planning (HRP) and secondly the topic of Recruitment and Selection‚ while other topics such as Training and Development‚ Reward Management‚ Performance Management‚ etc‚ are introduced in later chapters. It is observed that this
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JENKENS & GILCHRIST: THE RISE AND FALL OF A MODERN LAW FIRM By Cheryl L. Mullin It is not the strongest of the species that survive‚ nor the most intelligent‚ but the one most responsive to change ~ Charles Darwin. I. INTRODUCTION Jenkens & Gilchrist was a Dallas-based law firm that grew rapidly in the 1990s‚ primarily through mergers‚ acquisitions‚ and lateral hires. But when it was formed in 1951‚ the partners had no national aspirations. Its only purpose‚ in fact‚ was to serve the
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