UNIVERSITY OF GHANA BUSINESS SCHOOL MBA: ACCOUTING THEORY 1 – (ADMN 631) LECTURE: JAMES KWAME OTIEKU A PRESENTATION ON EARNINGS MANAGEMENT AND EXECUTIVE COMPENSATION BY EMMANUEL MENSAH ID NO: 10328957 AND PETER OPATA NYAKO ID NO: 10329653 1st October 2009 EARNINGS MANAGEMENT AND EXECUTIVE COMPENSATION Introduction Accounting standards define the accounting language that management uses to communicate with the firm’s external stakeholders. By creating a framework
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"Enterprise Rent-A-Car" Case Recap and key facts: Promotion is the primary motivator for employees at Enterprise. Promotion depends on individual and branch-level factors. Employees compete for bonuses. Promotions on a branch-basis depends on scores based on the ESQi (Enterprise Service Quality Index). Relates to goal commitment and task strategies. Problem Statement: Is it fair to base promotions and transfers for employees on the Enterprise Service Quality Index (ESQi)? Components of the Problem:
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A propose model for linking Bank ’s efficiency in generating returns with E-Banking diffusion Case Egypt Abstract This proposal model tested the return on earnings performance of Egyptian banks following the full enforcement of electronic banking system. The study became obligatory as a result of increased penetration of electronic banking which has redefined the banking operations in Egypt and over the whole world. Judgmental sampling method was undertaken by using data collected
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Enterprise Rent-A-Car is one of the largest car rental companies in North America. It specializes in providing customers temporary or a replacement vehicle. Jack Taylor founded the company in 1957 where he started Enterprise Rent-A-Car as an Executive Leasing Company with only seven cars. The company began leasing cars for longer periods. Later on executive leasing launched itself as a short-term rental operation with 17 cars plus a car sales division. That’s when the company changed its name
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Earning management is good or not? Introdcution This essay is to examine whether earning management is it good or bad. Though there is so many debate about whether it should be accepted to be good rather than bad‚ however‚ this essay will explain the both side of earnings management. Earnings management reduces the quality of financial reporting‚ it can interfere with the resource allocation in the economy and can bring adverse consequences to the financial market. This essay analyses both‚ causes
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92 Revista Informatica Economică nr.3(47)/2008 A Study Looking the Electronic Funds Transfer Codruţa POENAR Department of Economics Informatics Faculty of Economics and Business Administration Babeş-Bolyai University‚ Cluj-Napoca‚ România cpoenaru@webmail.econ.ubbcluj.ro The aim of this paper is to present the characteristics of the most important electronic funds transfer in the world‚ both interperson and interbank. We identified the following informations: location‚ type‚ owner‚ operator
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1. " Global Transfer Pricing: A Practical Guide for Managers "‚ Ralph Drtina‚ Jane L. Reimers‚ S.A.M. Advanced Management Journal‚ v74n2‚ Spring 2009. Transfer Pricing Article Summary The authors give a beneficial guide for managers for selecting and implementing a transfer pricing policy. According to the article‚ transfer pricing are the amounts charged for goods and services exchanged between divisions of the same company. In a multinational company strict international tax laws regulate
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1-59 Brockhoff‚ K. (1992): Forschung und Entwicklung – Planung und Kontrolle‚ München/Wien Carter‚ C.‚ Williams‚ B. (1957): Industry and Technical Progress‚ Oxford University Press Cavusgil‚ S.T.‚ Calantone‚ R.J.‚ Zhao‚ Y. (2003): Tacit knowledge transfer and firm innovation capability‚ in: Journal of Business & Industrial Marketing‚ 18 (1)‚ 6-21 Corso‚ M. (2002): From product development to Continuous Product Innovation: mapping the routes of corporate knowledge‚ in: International Journal of Technology
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PRESS Journal of Financial Economics 80 (2006) 511–529 www.elsevier.com/locate/jfec CEO incentives and earnings management$ Daniel Bergstressera‚Â Thomas Philipponb a Harvard Business School‚ Boston MA 02163‚USA NYU Stern School of Business‚ New York‚ NY 10012‚USA b Received 25 September 2003; accepted 13 October 2004 Available online 22 December 2005 Abtract We provide evidence that the use of discretionary accruals to manipulate reported earnings is more pronounced at firms
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02.1994 Appellants: P.S. Bedi Vs. Respondent: The Project & Equipment Corporation of India Ltd. Hon ’ble Judges: P.N. Nag‚ J. Counsels: A.S. Chadha and Bharat Deepak‚ Advs Subject: Tenancy Subject: Law of Evidence Acts/Rules/Orders: Transfer of Property Act‚ 1882 - Section 106 Cases Referred: L. Bhagwan Das v. Union of India‚ AIR 61 J&K 39; Bakshi Sachdev v. Concord‚ 1993 RLR 563; Shyam Chran v. Sheoji Bhai‚ AIR 1977 SC 2270; Ram Pasricha v. Jagnnath‚ AIR 1976 SC 2335; Pooran
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