Learn to Play the Earnings Game (and Wall Street Will Love You) The pressure to report smooth‚ ever higher earnings has never been fiercer. You don’t want to miss the consensus estimate by a penny--and you don’t have to. By Justin Fox In January‚ for the 41st time in the 42 quarters since it went public‚ Microsoft reported earnings that met or beat Wall Street estimates The 36 brokerage analysts who make the estimates were‚ as a group‚ quite happy about this - the 57 cents per share announced
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The Effect of the Factors in the Internal Audit Department on the Internal Auditors Objectivity in the Banks Operating in the United Arab Emirates: (A Field Study) Dr. Riham Muqattash‚ Asisstant professor‚ Al-Ain University of Science and Technology‚ Abu-Dhabi ABSTRACT Since the demand for range of non-audit services increases‚ the need for appropriate supervision and standards for assuring professionalism and especially objectivity in audit services also increases‚ this study examined
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Edmund 62288211087 Audit 1 Audit Syariah Definition Audit is a process to investigate and verify an account‚ while Syariah is the rule of Islam (Hukum Islam). Therefore‚ Audit Syariah is the process to analyse‚ check‚ investigate and to make sure the operation and the management of Islamic Financial Institution (IFI) is accordance to the principal and the Syariah’s guidelines‚ mainly for the production of a product. Syarikah al-Rajhi al-Masrafiyyah LiL Istismar has define the Audit Syariah as “parties
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S5 Stop and Press The unthinkable has happen in the world’s history; life has been discovered on another planet. Yes! You heard me correctly new life has been discovered. Remember this day people‚ December 20th‚ 2100. I was given the opportunity to write an article on this extraordinary discovery that I made. I will be able to give anyone who is remotely interesting in this discovery all the hard facts on it. I discovered planet Neo in the year 2080. In the Year 2080 the condition to support
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Concept Paper on Post PIFRA Strategy 2009 Audit Competency Centre PIFRA 7/14/2009 A good Public Financial Management (PFM) system is essential for the implementation of policies and the achievement of developmental objectives by supporting aggregate fiscal discipline‚ strategic allocation of resources and efficient service delivery. An open and orderly PFM system is one of the enabling elements for those three levels of budgetary outcomes: • Effective controls of the budget totals and management
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Google Inc.’s GOOG -0.72% quarterly earnings report hit Wall Street more than three hours early on Thursday due to a glitch. The bigger glitch was what the Internet giant’s results actually showed. Enlarge Image Shares of Google plunged after the company’s third-quarter results missed expectations of strong growth‚ and inadvertently were released well before the market’s close. Does Google’s notable revenue and earnings miss spell trouble for the tech sector? Is this a buying opportunity in
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RETAINED EARNINGS CHAPTER 19 DEFINITION: Retained Earnings represents the cumulative balance of: Periodic net income or loss Dividend distribution Prior periodic errors Changes in accounting policy‚ and Other capital adjustments The illustrative statements of financial position and statement of changes in equity in IAS 1 and IAS 8 still maintain the title “retained earnings” 2 KINDS OF RETAINED EARNINGS Unappropriated Appropriated UNAPPROPRIATED RETAINED EARNINGS Represent
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OBJECTIVES OF THE AUDIT ENGAGEMENT The objectives for the audit engagement are as follows: * to act as auditors of Ayala Land‚ Inc. and to express an opinion its consolidated financial statements in accordance with the requirements of the prescribed financial reporting framework; * to highlight key issues that have been of relevance in the forming of our audit opinions; * to serve as a framework for the audit; * to ensure that an effective and efficient audit is performed in
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advocacy. Counselors need to help the client prevent psychological distress by helping them develop resources and strengths while reducing negative influences. There are three models: the wheel of wellness model‚ the indivisible self- model‚ and advocacy. These models emphasize the importance of enhancing individual strengths and environmental resources and decreasing individual limitations and social stresses. Sally Jo Jacobs‚ 34‚ Female client whom is Caucasian and divorced with
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CORPORATE FRAUD & THE ROLES OF AUDITOR (BANGLADESH PERSPECTIVE) Submitted To: Tahmina Ahmed Lecturer Department Of Accounting And Information Systems University Of Dhaka. Submitted By: Group No. 02 ID 18003 18051 18053 18073 18089 18200 NAME Safiqur Rahman Mahadin Anik Mahmudul Islam Arnab Kumar Chakrabartty Abdullah Al Noman Namrata Chakma Date of Submission: November 11‚ 2014. 1|Page This Report Includes The Following Contents Chapter No. Contents Page No. 01.Introduction 1.1 1.2 1.3 1.4 Introduction
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