The Relationship Between Relevance and Reliability Accounting information provided by accounting entity must reach a certain quality standard‚ so that it can meet the users’ needs of accounting information. Financial accounting information quality has four basic characteristics‚ can be understandability relevance‚ reliability and comparability. Two of the greatest impacts on the accounting of the main accounting policies are relevance and reliability. When we compare and contrast any two subjects
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SHAREHOLDERS: DIVIDENDS AND SHARE REPURCHASES (Difficulty: E = Easy‚ M = Medium‚ and T = Tough) Multiple Choice: Conceptual Easy: Dividends versus capital gains Answer: d Diff: E [i]. Myron Gordon and John Lintner believe that the required return on equity increases as the dividend payout ratio is decreased. Their argument is based on the assumption that a. Investors are indifferent between dividends and capital gains. b. Investors require that the dividend yield and
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International Journal of Business‚ Economics and Law‚ Vol. 1 ISSN 2289-1552 2012 DETERMINANTS OF DIVIDEND POLICY: THE CASE OF VIETNAM Nguyen Thi Xuan Trang Accounting Department Da Nang University of Economics 71 Ngu Hanh Son Street‚ Ngu Hanh Son District‚ Da Nang City‚ Vietnam Email: trangatax@gmail.com ‚ Tel: (+84) 0 914 745 649 ABSTRACT There were several researchers who investigated dividend policy in developed countries like the USA (Chang and Rhee‚ 1990)‚ the UK (Al-Najjar and Hussainey
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The Relevance of the Atmospheric Disturbance in The Storm The Storm‚ by Kate Chapin‚ is a short story about two people that participate in an affair during a storm. It’s set in a small town in the late 1800s. The story involves two families‚ one consisting of Bobinot‚ Calixta‚ and Bibi‚ the other consisting of Alcee‚ Clarisse‚ and their babies. Calixta is at her house separated from her family due to the storm. (35) Alcee is separated from his family because they are visiting another town.
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RELEVANCE OF ICT TO HUMAN DEVELOPMENT CHAPTER ONE 1.1 INTRODUCTION AND DEFINITION OF ICT The acronym ICT represents information and communications technology. ICT is a composite term made up of three important concepts which are information‚ communications and technology. To understand ICT‚ one must understand the three concepts. Information can simply be defined as data that has been processed‚ that aids decision making. It can also
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THE RELEVANCE OF INFORMATION TECHNOLOGY IN BUSINESS 1. How can information technology support a company’s business processes and decision-making‚ and give it a competitive advantage? One could imagine how inefficient and ineffective a business processes would be without the aid of current information technology. Processes will take time to provide the output needed from any type of business. Speed is the key to all the business processes of today. The need of a business to adapt to the
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for their own sake‚ in parallel with being exercised for their usefulness. It also shows how society has changed its beliefs and therefore there are changes in the rules. Of course‚ as we go further back in history the dwindling evidence makes the theories of the origins and purposes of sport difficult to support. Nonetheless‚ its importance in human history is undeniable. Sports that are at least two and a half thousand years old include hurling (similar to field hockey) in Ireland‚ harpastum (similar
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when no dividends？ Student name: Student number: Word count： 706 The dividend discount model is the way of valuing a firm according to the theory that a stock is value the discount sum of all of its future dividends payments. It is a equation for using the discounting them back to present value and predicted dividends to calculate the value of stock. This equation can not working without the dividend growth rate. if the company do not paid the dividends and have
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Current Dividends Policy Assessment “Having a clear dividend growth model targeting two dividend increases per year to 2013 of circa 10% annually subject to the TELUS Board’s assessment and determination” (Telus) Telus’s current dividend policy is to continue with its forward-looking dividend growth plan until at least the year of 2013. The plan is aimed to achieve two dividend increases per year with an annual growth rate of 10%. Of the two companies‚ Telus has a higher-than-industry dividend payout
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either keep its dividend payout at $2.48 or increase it slightly. Today however‚ she saw a report from Merrill Lynch stating that they were downgrading FPL stock due to management’s concern that the dividend payout was too high given the increasing risks facing the industry. This report caused Stark to reconsider his previous “hold” rating and she questioned if she would need to issue an updated report. Our problem was to determine if FPL is likely to change their current dividend policy and how such
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