nonresidential junior college established to serve a specific community and typically supported in part by local government funds. Community college is a wonderful option for those who are trying to get their life back on track or who cannot afford it. “Discounted Dreams” is a documentary about community college and interviews some of the students who are going through it. This documentary is about all of the advantages and disadvantages of going to a community college. There are various disadvantages in
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Reflection Discounted Dreams In the movie Discounted Dreams‚ the main characters faced many challenges; some that were not by choice and some that were by choice. Though‚ the main characters shown in this movie were able to overcome most of their challenges and go to college. One of the characters that I found to be the most prominent in the movie was Mr. Sosa‚ the student who was going to college to become a chef. Some of the things that I remember about Mr. Sosa is that he had a tough childhood;
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CHAPTER 11 Earnings Management 11.1 Overview 11.2 Patterns of Earnings Management 11.3 Evidence of Earnings Management for Bonus Purposes 11.4 Other Motivations for Earnings Management 11.4.1 Other Contracting Motivations 11.4.2 To Meet Investors’ Earnings Expectations and Maintain Reputation 11.4.3 Initial Public Offerings 11.5 The Good Side of Earnings Management 11.5.1 Blocked Communication 11.5.2 Theory and Empirical Evidence of Good Earnings Management
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discounted cash flow (DCF In finance‚ discounted cash flow (DCF) analysis is a method of valuing a project‚ company‚ or asset using the concepts of the time value of money. All future cash flows are estimated and discounted to give their present values (PVs) — the sum of all future cash flows‚ both incoming and outgoing‚ is the net present value (NPV)‚ which is taken as the value or price of the cash flows in question. Using DCF analysis to compute the NPV takes as input cash flows and a discount
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Banking Industry of UAE Practice Earnings Management Dr. Mohammed Obeidat Introduction It is the right of external users of accounting information to be provided with more adequate information to protect their interests. Many questionable issues concerning the term of earnings management are still available. Auditors‚ accountants‚ financial analysts‚ and other concerned parties may hold the responsibility of detecting external users from the practices of earnings management. Many questionable
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Accounting has a long history of being an ethical profession. In recent years‚ however‚ some companies have asked their accountants to help "manage earnings." What does it mean to manage earnings? Who is more likely to be involved in such a situation‚ the financial accountant or the management accountant? Why? Do you believe that managing earnings is ethical? Discuss the rationale for your answer. The major role of financial reporting is to effectively communicate financial information
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Is earnings management good or bad? Who (or which part of corporate governance mechanisms) is responsible to constrain earnings management? To what extent can the auditor constrain earnings management? Propose some methods for the auditors to detect and constrain earnings management. Does market react to firm’s earnings management behavior? In order to discuss earnings management and what its affects are on business and whether or not it’s a good thing‚ one must first understand what earnings management
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COMPARATIVE STUDY OF RETAINED EARNINGS OF LUPIN v/s WYETH INTRODUCTION Managing a company’s operations‚ marketing and sales activities and expense management are but a few of the decisions that management has to deal with. After it has made a profit the company will then need to decide what to do with those profits. Among the options for using profits are: operations‚ returning cash to shareholders‚ or keeping cash in reserve for future use Retained earnings represent the amount a company
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European Journal of Business and Management ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online) Vol 4‚ No.1‚ 2012 www.iiste.org Earning Management and Dividend Policy: Empirical evidence from Pakistani listed companies Jahanzaib Haider (Corresponding author) Bahaudin Zakariya University‚ Multan Sub-Campus‚ Dera Ghazi Khan‚ Pakistan. Tel: 92-331-3312626‚ E-mail: haider_jahanzeb@yahoo.com Akbar Ali Bahaudin Zakariya University‚ Multan‚ Sub-Campus‚ Dera Ghazi Khan‚ Pakistan. Tel: 92-331-7304678‚ E-mail:
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Accounting Research Vol. 49 No. 3 June 2011 Printed in U.S.A. Earnings Quality Based on Corporate Investment Decisions FENG LI∗ Received 25 July 2007; accepted 20 September 2010 ABSTRACT In this paper‚ I examine a new approach for measuring earnings quality‚ defined as the closeness of reported earnings to “permanent earnings‚” based on firm decisions with regard to capital and labor investments. Specifically‚ I measure earnings quality as the contemporaneous association between changes in
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