Earnings Management and Its Implications Educating the Accounting Profession By Michael D. Akers‚ Don E. Giacomino‚ and Jodi L. Bellovary August 2007 Issue AUGUST 2007 - In the wake of continuing‚ highly publicized E-mail Story financial frauds and failures‚ the accounting profession has placed renewed emphasis on issues related to earnings Print Story management and earnings quality. The SEC and the public are demanding greater assurance about the quality of earnings. Staff Accounting Bulletin
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Preference share capital Source: Wikipedia.org Preferred stock‚ also called preferred shares (preferred)‚ is a special equity security that has properties of both an equity and a debt instrument and is generally considered a hybrid instrument. These are senior (i.e. higher ranking) to common stock‚ but are subordinate to bonds. Preferred stock usually carries no voting rights‚ but may carry a dividend and may have priority over common stock in the payment of dividends and upon liquidation
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SIKKIM AFTER 25 YEARS OF MERGER IN INDIA King Palden Thondup Namgyal‚ the Chogyal of Sikkim was in his palace on the morning of 6 April‚ 1975 when the roar of army trucks climbing the steep streets of Gangtok brought him running to the window. There were Indian soldiers everywhere‚ they had surrounded the palace‚ and short rapid bursts of machine gun fire could be heard. Basanta Kumar Chhetri‚ a 19-year-old guard at the palace’s main gate‚ was struck by a bullet and killed-the first casualty of
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pay a special onetime dividend. How will this proposal affect stock price? How will affect the value of the company? The goal of every corporation with dividends is to increase the stockholders wealth. The proposal to issue a special dividend based on the $30 million after tax sale is could be viewed by Stockholders positively‚ as they would experience a higher return on their investment. The only issue the stockholder might have would be the taxes on the additional dividend distributed. Especially
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CARBON 6 9 ( 2 0 1 4 ) 6 3 8 –6 4 0 Available at www.sciencedirect.com ScienceDirect journal homepage: www.elsevier.com/locate/carbon Letter to the Editor Carbon nanodots with strong nonlinear optical response Dezhi Tan a‚ Yuya Yamada b‚ Shifeng Zhou c‚ Yasuhiko Shimotsuma b‚ Kiyotaka Miura b‚ Jianrong Qiu a‚c‚* a State Key Laboratory of Silicon Materials‚ Department of Materials Science and Engineering‚ Zhejiang University‚ Hangzhou‚ Zhejiang 310027‚ PR China b Department of Material Chemistry
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Adolf Hitler was responsible for murdering six million Jews. Hitler thought that all of the Jews should be complete killed off. And he also kind of created his own religion called Nazism which is basically a modified version of NSDAP which is one of the many religions of the 19th centrey. Hitler never really went to a church to practice these religions like most of the other religions. Hitler’s religion was not a church religion but an ideology he created to exterminate the Jews. Adolph Hitler
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Types of shares: Share issued by a company can be divided into following categories: (I) Preference Shares: According to section 85 of the Companies Act‚ 1956‚ persons holding preference shares‚ called preference shareholders‚ are assured of a preferential dividend at a fixed rate during the life of the company. They also carry a preferential right over other shareholders to be paid first in case of winding up of the company. Thus‚ they enjoy preferential rights in the matter of: (a) Payment of
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Alcoa INC. History view: Alcoa Inc is Aluminum Company of America. It is the world ’s third largest producer of aluminum‚ behind Rio Tinto Alcan and Rusal. Alcoa conducts operations in 31 countries more than 200 locations. Alcoa is a world leader in the production and management of primary aluminum‚ fabricated aluminum‚ and alumina combined‚ through its active and growing participation in all major aspects of the industry: technology‚ mining‚ refining‚ smelting‚ fabricating‚ and recycling.
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Assessment task – SHC 32 Engage in personal development in health‚ social care or children’s and young people’s settings Task links to learning outcome 1‚ assessment criteria 1.1 and 1.2 Personal development and reflective practice is an integral part of working with children and or young people. To support you in reviewing the need for personal development in relation to your work role produce the following: * Write a description of the duties and responsibilities of your own work role
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Call 0 for One.Tel by Corine Tay‚ Krishnasruthi Srivalsan‚ Tan Huijie‚ Teng Yun Ting‚ Yee Guan Wei and Yong Lin Lin under the supervision of Professor Mak Yuen Teen and Dr Vincent Chen Yu-Shen. The case was developed from published sources solely for class discussion and is not intended to serve as illustrations of effective or ineffective management or governance. The interpretations and perspectives in this case are not necessarily those of the organisations named in the case‚ or any of their
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