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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CAMBRIDGE ASSOCIATION OF MANAGERS GRADUATE DIPLOMA IN HOSPITALITY‚ TOURISM AND RECREATION. CUSTOMER SERVICE CUSTOMER SATISFACTION IN HOSPITALITY AND TOURISM INDUSTRY [A CASE STUDY OF WHITESANDS BEACH HOTEL] DONE BY : LYNETTE A. NYAGAYA CANDIDATE NO: CAM / 2008 / GD/ KEN/ 00425 PURPOSE : Fulfillment of CAM graduate diploma in hospitality‚ tourism and Recreation. [Customer service] Dated July 2008 Presented to : Cambridge Association of Managers‚ International Examinations‚ Cambridge‚ UK
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preliminary recommendations do you have regarding: Q1. Autonomy of the target company within the buyer? AOL and Time Warner merged claiming to be equal. “The transaction was spun to the world as a merger of equals‚ but in reality AOL‚ with its more valuable stock‚ was acquiring Time Warner” (Tim Arango 2010) meaning‚ this transaction can be viewed as AOL acquired TimeWarner. Vancil (1979) describes target autonomy as “the extent to which the acquirer delegates or defers to the expertise of
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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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Model of Service Quality 2 2-2 Variations of the Gaps Model Five Service Quality Gaps Variations of the Gaps Model Six Service Quality Gaps Variations of the Gaps Model 13 Service Quality Gaps (Gaps Model gone wild) Chapter Conceptual Framework of the Book: The Gaps Model of Service Quality The Customer Gap (Sometimes referred to as Gap 5) 2 The Provider Gaps: Gap 1 – The Listening Gap not knowing what customers expect Gap 2 – The Service Design and
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Service Encounter: A service encounter is defined as the period of time that a customer interacts with a service (Shostack‚ 1985). The definition of a service encounter is broad and includes a customer’s interaction with customer-contact employees‚ machines‚ automated systems‚ physical facilities‚ and any other service provider visible elements. It involves all the activities required to perform a service. Transactions: 1. Info 2. Parking 3. Booking 4. Entry 5. Waiting 6. Finding Seat
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adequate service The level of service quality a customer is willing to accept. aftermarketing Marketing technique that emphasizes marketing after the initial sale has been made. after-sales surveys A type of satisfaction survey that addresses customer satisfaction while the service encounter is still fresh in the customer’s mind. ambient conditions The distinctive atmosphere of the service setting that
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Lecture Topic 1 : The Service Sector Reading : Chapter 1‚ Services Marketing : People‚ Technology‚ Strategy by Kotler & Wirtz‚ 7th Edition. The Service Sector- some facts : • In the West‚ business conditions generally remain difficult for service sector firms with falling prices hitting profitability. - The service sector typically accounts for between 66% and 75% of GDP in most of the more highly developed economies. (Central Intelligence Agency‚ 2011)
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