757–787 Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods Daniel A. Cohen New York University Aiyesha Dey University of Chicago Thomas Z. Lys Northwestern University ABSTRACT: We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes-Oxley Act (SOX) in 2002‚ followed by a significant decline after the passage of SOX. Conversely‚ the level of real earnings management activities declined prior to SOX and
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The Komodo dragon is a very unique animal. What makes them unique are the many features and advantages that they have. The Komodo dragon is a powerful lizard with a dangerous bite and skin with scales that are rough and bony to protect them. The Komodo dragon is a massive and scary predator. It is a dangerous reptile‚ so if you ever run into one LEAVE IT \ALONE!!! This is why they’re one of the most feared predators and they are very interesting. Family and Appearance The Komodo dragon faces many
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Viking village that is plagued by attacks from dragons. Hiccup‚ the awkward son of the village chieftain‚ Stoick the Vast‚ shoots down a dragon he thinks may be a Night Fury‚ a rare dragon nobody has ever actually seen. Hiccup locates the dragon in the forest‚ but finds he is unable to kill the helpless animal. Hiccup instead cuts it free. Meanwhile‚ Stoick assembles a fleet to seek out the dragons’ nest‚ but before he leaves‚ he places Hiccup in dragon-fighting classes taught by Gobber‚ the village
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Viscosity of a soup measured the internal friction of the soup or its tendency to resist flow (Chavan et al.‚ 2015). The result for viscosity of mushroom soups that analysed by viscometer (Brookfield model DV- Π + pro‚ America) was tabulated in Table 4.2. Viscosity of mushroom soup were significant different among different drying methods (p< 0.05). Fresh mushroom had lowest viscosity (750.50 ± 0.71 mpa.s) as compared the soup made from powders. Higher viscosity of mushroom soup made from powder
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Bearded Dragon Information (Homepage) Body: The inland bearded dragon (Pogona vitticeps) is probably the most popular choice for many beginner reptile keepers‚ because of the ease with which these reptiles lend themselves to different environments and habitat conditions. And‚ unlike other domesticated reptiles‚ the inland bearded dragon can be tamed quite easily‚ and can be handled even by children‚ because they do not grow to be gigantic lizards even when they are fully grown. Before you
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2017 The Power of a Dragon “My armor is like tenfold shields‚ my teeth are swords‚ my claws spears‚ the shock of my tail a thunderbolt‚ my wings a hurricane‚ and my breath death!” (― J.R.R. Tolkien‚ The Hobbit) These words were the beginnings of an old era starting anew; this was the rebirth of the ancient dragon. Many say that Smaug was the last of the ancient dragons. Dragons throughout time have been seen as the greatest foe a hero could face. Then‚ during the 1800’s dragons lost their power and
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Girl with the Dragon Tattoo. Larsson uses Lisbeth Salander and Harriet Vanger to demonstrate the failure of the Swedish government to protect women from such violent crimes. The sex and violence in The Girl with the Dragon Tattoo is portrayed in such a shocking manner that is intriguingly entertaining to readers and makes the book more fulfilling to the reader by challenging their own ideas about sexual violence and how the government handles it. The violence in The Girl with the Dragon Tattoo is abounding
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Blue Dragon is an organisation in vietnam that has been working to make a difference in hanoi since 2003. They focus on three main things‚ reuniting families‚ education‚ and Human trafficking. They aim to help kids that they find on the street‚ to reunite them with their families or give them a home‚ give them an education and save trafficked children‚ Linh‚ a 14 year old had been street kid‚ he would sleep on benches‚ and under bridges‚ for food he searched garbage bins and shoe shined. Blue Dragon
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St. George Slaying the Dragon Carlo Crivelli was alive during the Italian Renaissance in the 1400s. He was highly influenced by the Church and all of his works certainly represented that because everything he did was about religion. St. George Slaying the Dragon was completed in 1470 and is arguably his most prominent work. The empty sky makes him the focal point of the art along with his sword and halo allow him to stand out pretty easily from the rest of the objects in the painting. One would
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Fifteen Minute Black Bean Soup Serving Size: 1 cup or 347g Servings per Recipe: 5 Freestyle Points per Serving: 1 Calories: 196 Preparation Time: 5 Minutes Ingredients: 1. Olive oil – 1 tablespoon 2. Onion – 1‚ diced 3. Garlic cloves – 3‚ minced 4. Ancho chili powder – 1 teaspoon 5. Chicken broth – 14 oz‚ low sodium 6. Diced tomatoes can – 14 oz 7. Ketchup – 1 tablespoon 8. Worcestershire sauce – 1 teaspoon 9. Canned black beans – 28 oz‚ drained 10. Cilantro – ½ cup‚ chopped 11. Lime - 2 Nutrition
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