ARTICLE REVIEW OF DO EARNINGS REPORTED UNDER IFRS TELL US MORE ABOUT FUTURE EARNINGS AND CASH FLOWS? AUTHORS: T.J. Atwood Accounting Department‚ College of Business‚ Florida State University‚ United States. Michael S. Drake Department of Accounting and MIS‚ Fisher College of Business‚ The Ohio State University‚ United States. James N. Myers and Linda A. Myers Department of Accounting‚ Sam M. Walton College of Business‚ University of Arkansas‚ United States. JOURNAL: Elsevier Journal of
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invasion. They may also be sent off to war or take over another village. Why were knights important? Knights were important because without knights‚ the village would be defenceless. The village would need knights to defend the village and
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GDP Per Capita as a Measure of well being When countries are compared using their GDP per capita important factors such as health‚ education and quality of environment are not included and thus the overall well being of the nation may not be accurately measured‚ in order to determine whether this statement is accurate we should compare well being in countries with differing GDP per capita results‚ we will examine various statistics from the United States‚ Norway and the Netherlands. Factors such
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and contrast Accrual Earnings Management and Real Earnings Management. Real Earnings Management: a. Real activities manipulation: managers try to mislead at least some of their stakeholders to believe that the financial reporting goals have been met through normal operational practices. However‚ this is not a value added activity‚ sometimes may even reduce firm value because current actions will have negative effect on future cash flow. b. It is probable that real earnings management will have
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2012 [Turn over 2 Exercise 1 Read the following article about the equipment you need when learning to paint‚ and then answer the questions on the opposite page. Starting to Paint Taking up a new hobby usually means that you have to buy some basic equipment to get started. If you have decided that you want to learn how to paint‚ then you will need to know a little bit about what you have to buy and how to choose what you need. Choosing the Paint Learning to paint is similar to learning a
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that having vaccines and getting vaccinated is very important in the United States. Vaccines protect your life from deadly diseases‚ it protects the lives of the people around you from getting a disease from you‚ and it will protect the lives of the future generations to come after you. This is why it is important for everyone in the United States to be properly vaccinated. Every time you are getting a vaccine you are protecting yourself a little more. Vaccines fight off very dangerous and even deadly
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What is Grit People believe that IQ is the basic factor for success‚ and it can create new inventions and ideas which can change the world. Scientists have high IQ for new discoveries‚ engineers have high IQ for the technologies‚ yet criminals also have high IQ for destructions. Recently it is identified frequently that not IQ but grit is the main reason for successful people to success. they always have grit to review failure‚ stick with their dream‚ and courage themselves to solve any difficulties
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sources of fund is known as cost of capital. Cost of capital is only minimum required rate of return to earn on investment and it is not the actual earning rate of the firm. Retained earnings‚ used as a part of the capital structure of a business firm‚ is that part of the earnings available to common shareholders not paid out as dividends or the earnings plowed back into the firm for growth. As such‚ their cost to the firm is an opportunity cost. In other words‚ they could have paid the money out as
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Head: IMPORTANCE OF LITERACY Why is Literacy Important? Abstract Literacy is important for many reasons. It is important to everyday lives. Without literacy civilization as well as communication would be entirely different. History would be taught strictly from hearsay‚ no one would know the facts for sure. Literacy is important for both cultures and individuals. Without literacy people would go through life making awful decisions. People would be a lot more close minded. They would not know
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‘Imagination is more important than knowledge’ The sum or range of what has been perceived‚ discovered or learned is what every dictionary or scientist would answer when one would ask them to define knowledge. Imagination‚ is what these scientists and dictionaries would answer when they were given the question to state one word on the following: ‘The faculty of imagining‚ or of forming mental images or concepts of what is not actually present to the senses.’ In 1929‚ Albert Einstein was brave enough
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