THE ACCOUNTING REVIEW Vol. 83‚ No. 3 2008 pp. 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
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Pre writing November 2009‚ a moment in my life will never be forgotten. My day started off as it usually would. Started my morning off with a nice warm shower‚ brushed my teeth and picked out my outfit for the day. That weekend I was so excited to travel to the Bronx New York to spend time with family and friends. My best friend picked me up from my mom’s house and then down to the gas station as I’m pumping the gas I see my best friend walking towards the car with serious face. As he approached
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As I’ve read the pre-Spanish era given by Mr.Ralph‚ there are a lot of things I’ve learned‚ things that recalled me about the history of the Philippines and the situation we had in the arms of the Spaniards. First‚ when it comes to the people who were involved in the whole history about our country‚ many of them exert their efforts and their ideas on how things are possible and how it can work. Different places also contributed their ideas to the development of the history by observations that they
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Oral Lore from Pre-Colonial Times: Before the colonizer invades the Philippines our ancestors had already developed the oral tradition which is said to be the start of the Philippine literature. Even on the precolonial period‚ studies shows that early Filipinos had grew in accordance with what surrounds them and truly dependent to nature. When the Spaniards came some of our ancestor had preserve this oral lore through living away from the center of colonization thus they able to continue
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Initial History and Assessment At 0600 Jennie is brought to the Labor and Delivery triage area by her sister. The client complains of a pounding headache for the last 12 hours unrelieved by acetaminophen (Tylenol)‚ swollen hands and face for 2 days‚ and epigastric pain described as bad heartburn. Her sister tells the nurse‚ "I felt like that when I had toxemia during my pregnancy." Admission assessment by the nurse reveals: today’s weight 182 pounds‚ T 99.1° F‚ P 76‚ R 22‚ BP 138/88‚ 4+ pitting
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High Technology Solutions vs. Preventative Measures The U.S. has an unfortunate history of establishing health promotion and disease prevention as a top priority. The insurance system has encouraged treatment-oriented rather than prevention-oriented health care philosophy. Insurance rarely paid for disease prevention before managed care. One would think that by avoiding the circumstances that lend to a chhronic illness or death from happening would be a priority‚ but there seems to be more satisfaction
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Commonwealth. It had official names in Malasariling Pamahalan ng Pilipinas (pɪlɪˈpinɐs) and Mancomunidad Filipina (fɪlɪˈpinɐ). The 1935 constitution specifies Philippines as the country’s short form name and uses Philippine Islands only to refer to pre-1935 status and institutions. Under the previous regime‚ known most formally as the Territory of the Philippine Islands‚ both terms had official status. Structure The Philippine Commonwealth had its own constitution‚ which remained effective until
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debate with implications for an understanding of the left and Europe. It is a failing of Mullen ’s otherwise commendable study that such debate is studiously avoided. Huw Beynon and Theo Nichols (eds.) Patterns of Work ¡n the Post-Fordist Ero: Fordism and Post-Fordism Edgar Elgar‚ 2006. Vol. 1:494 pp.; Vol. II: 645 pp ISBN: 978-1-84542-324 7 (hbk) £285 reviewed by Sheila Cohen Work‚ it seems‚ has been ’rediscovered ’ via the ’flexible production model ’. According to one contribution
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As the class of 2017 we are the start of a new tree or a generation. We are the leaves of the tree. The trunk is our foundation who are our teachers or parents. And the branches of our new tree is the impact we have on society. Even though we are just one class in a billion of 2017 classes we can make a difference. We can become those leaders. We can make the next year of homecoming one no one will ever forget. We can set a new tradition for our school. A leader is a problem solver‚ not a finger
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DONE BY TAMOY LOGAN GRADE 8E What is a Tsunamis? Tsunami are waves caused by sudden movement of the ocean due to earthquakes‚ landslides on the sea floor‚ land slumping into the ocean‚ large volcanic eruptions or meteorite impact in the ocean. • Tsunamis generally consist of a series of waves withperiods ranging from minutes to hours‚ arriving in a so-called "wave train".[4] Wave heights of tens of metres can be generated by large events. Although the impact of tsunamis is limited to coastal areas
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