J. Account. Public Policy 29 (2010) 296–306 Contents lists available at ScienceDirect J. Account. Public Policy journal homepage: www.elsevier.com/locate/jaccpubpol Does it add up? Early evidence on the data quality of XBRL filings to the SEC Roger Debreceny a‚*‚ Stephanie Farewell b‚ Maciej Piechocki c‚1‚ Carsten Felden d‚ André Gräning e a School of Accountancy‚ Shidler College of Business‚ University of Hawai‘i at Manoa‚ 2404 Maile Way‚ Honolulu‚ HI 96822‚ USA ¯ Department of
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lub Background Cost Club is a growing retailer‚ similar to Super Wal-Mart or Target. It provides discount merchandise and supermarket products in large stores located in many areas of the United States. Cost Club is administratively organized into regions‚ and each region is permitted to develop its own operational policies‚ as long as the bottom line of low cost and reasonable service to customers is maintained. There are many strong competitors to Cost Club‚ with some regions experiencing more
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Transportation Cost & Pricing Transportation Cost & Pricing Compare and contrast the cost structures of rail‚ motor carriers‚ and air. When you compare the rail cost structure to that of the cost structures of the motor‚ and air carriers‚ you will see that the rail carriers have a high structure cost. “One of the characteristics of railroads as previously noted is the level of fixed costs present in their cost structures.” (Coyle‚ 2011) These fixed cost exists because the ownership of
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The Cost Of Living The Subsidies is mean that the sum of money that give from government for support the people that live in that country so that the price of a commodity or service may remain low or competitive. For example‚ our country‚ Malaysia ‚the government also give the subsidies like every people in our country can take a sum of money for help the family that got financial problem‚ for student in secondary school‚ they can get about Rm50 to buy their books for study‚ a family or the eldest
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Economic Cost of “Power Outages” By Dr. Aisha Ghaus-Pasha Table of Contents Page No. 1. Causes of Power Outages 1 2. Quantifying Outage Costs 2 3. Incidence of Outages 4 4. Pattern of Direct Costs 5 5. Types of Adjustments to Outages 5 6. Extent of Recovery of Output 6 7. Total Outage Costs to the Industrial Sector 6 8. National Costs of Load Shedding 7 9. Policy Implications 9 9.1. Investment in Power Sector 9 9.2. Load Management
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management statement not to exceed 100 words. 13-5. (Flotation costs and issue size) D. Butler Inc. needs to raise $14 million. Assuming that the market price of the firm’s stock is $95‚ and flotation costs are 10 percent of the market price‚ how many shares would have to be issued? What is the dollar size of the issue? Market price of the firms stock $95 Flotation cost 10 percent of market price Stock price is $95‚ so the flotation Costs are $9.50 (10% x $95) the firm receives $95 - 9.50 = $85
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CONFIDENTIAL AC/OCT 2010/ACC116/165/211 UNIVERSITI TEKNOLOGI MARA FINAL EXAMINATION COURSE COURSE CODE EXAMINATION TIME INTRODUCTION TO COST ACCOUNTING / COST ACCOUNTING ACC116/165/211 OCTOBER 2010 3 HOURS INSTRUCTIONS TO CANDIDATES 1. 2. 3. This question paper consists of five (5) questions. Answer ALL questions in the Answer Booklet. Start each answer on a new page. Do not bring any material into the examination room unless permission is given by the invigilator. Please check to
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the answer to the question is. A ball and bat cost $1.10. The bat costs $1 more than the ball. How much does the ball cost? If you’re like most people‚ your immediate answer was‚ "Ten cents." And you’d be wrong. Check it out. The bat costs $1 more than the ball. So if the ball costs ten cents‚ then the bat costs $1.10‚ and the total cost would be $1.20. That’s too much. We could try something lower. How about seven cents? Then the bat would cost $1.07‚ and the total would be $1.14. Closer
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The Cost of College THE PROBLEM: The cost to attend college is high‚ and has been rising for many years. The cost of college is too high‚ a lot of people can’t afford it‚ and unemployment rates are sky high. Why is the cost of college so much? The best answer would be our economy. Our economy has a great effect on the rising prices of everything‚ including college tuition. Another factor influencing the price of college is the demand for a higher education‚ for a well-paying job is more than ever
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a transaction cost is a cost incurred in making an economic exchange. A number of different kinds of transaction costs exist. Search and information costs are costs such as those incurred in determining that the required good is available on the market‚ who has the lowest price‚ etc. Bargaining costs are the costs required to come to an acceptable agreement with the other party to the transaction‚ drawing up an appropriate contract‚ etc.. Policing and enforcement costs are the costs of making sure
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