The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* KATHERINE A. GUNNY‚ University of Colorado 1. Introduction Earnings management can be classified into two categories: accruals management and real activities manipulation (RM). Accruals management involves within generally accepted accounting principles (GAAP) accounting choices that try to ‘‘obscure’’ or ‘‘mask’’ true economic performance (Dechow and Skinner
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Content Marketing MetriCs A Field Guide to the Four Types of Too often‚ content marketers tell themselves that they can’t accurately measure their results‚ or a tactic isn’t measurable‚ or that they don’t feel comfortable measuring content. These are defeatist statements‚ hanging over your content marketing like a dark cloud. If you find yourself falling into this camp‚ don’t fret: You still have time to get on the right track. This eBook will cover the four types of metrics that help marketers
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the classical Tamil anthology Kurunihohai into English under the title The Interior Landscape. Relations appeared in 1971. His next book‚ Speaking of Siva* translations from medieval Kannada literature* was given the National Book Award in 1974. Ramanujan ’s other important publications are The Literature of India; An Introduction (1975) and Selected Poems (1976). Ramanujan ’s poetry is an amalgam of Indian and American experiences. Its origin is *recollected personal emotion*. He draws upon
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Incoterms 2010 – ICC rules for the use of domestic and international trade terms The Incoterms rules are a series of pre-defined commercial terms published by the International Chamber of Commerce (ICC) widely used in international commercial transactions. The Incoterms rules are intended primarily to clearly communicate the tasks‚ costs and risks associated with the transportation and delivery of goods. The Incoterms rules are accepted by governments‚ legal authorities and practitioners worldwide
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Page 1 of 2 ZOOM The two pieces of art called Las meninas by Picasso and Velázquez are two great pieces of art. The original one by Diego Velázquez was made in 1656 and Pablo Picasso made his rendition of Velázquez art in 1957. They also represent some same and different aspects that mean many things.The two pictures are similar in many ways. They both have the same name and were painted by famous people. The two pictures were also about a princess and had one in the picture. They also
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The article Devoid of Content‚ written by Stanley Fish‚ was published on 2005. In this article‚ the author Stanley Fish persisted the idea that the form is much more important than content. By demonstrating how students performs better skills after learning forms‚ Stanley argued that students should refrain from spending too much effort on forms‚ in stead‚ they should focus more on the forms. In first paragraph‚ leading in his idea by putting a common scene on the screen‚ Stanley Fish used high
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CONTENT MARKETING Content writing is a fresh idea in the world of e-marketing. However this concept was pioneered by John Deere in 1895 with his publication of The Furrow magazine. It is a marketing technique which requires developing a relevant content to attract a particular defined audience. The objective is to promote a particular product or acquire customers to derive profitable actions. Strategy The business world and entrepreneurs are always on a stiff competition trying to market
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1 W. Lamar Stockton Dallas Baptist University Friday Symposium September 24‚ 2004 A Philosophy of the Idea of Christian Liberal Arts Education Why is it important? I think rather that the Christian college has not sufficiently articulated its educational philosophy‚ and has not sold the evangelical public or perhaps even its own students and teachers on what it is trying to do…Christian education should not blindfold the student’s eyes to all the world has to offer‚ but it should open them to
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San Vitale Description of Building The Basilica of San Vitale has long been considered the sister to Hagia Sergios and Bakchos basilicas in Constantinople. But the plan and elevation differs from the Hagia Sergios and Backchos. Ambulatory and gallery zones were not vaulted. As a Result greater emphasis is given to the core‚ the center baldachins‚ and the chancel – “the parts of the building where the mosaic decoration‚ the richly veined marbled revetment of the piers‚ and the most elaborate capitals
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topics. His goal is to convince with relevant arguments the reader . structure Introduction Development Conclusion Subject - led - two arguments with examples or facts - Position ( decision) - Subject asked - 2 against arguments with examples or facts - Retell the best argument - Topic divided - Reflection ‚ question‚ suggestion * You do not take position in the intro ! ! Examples of introductions - The school is compulsory for all children. However‚ it is not everyone who attends
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