Yaari 7). Earnings management has been a very controversial topic among business enterprises. In the accounting world‚ earnings management is increasing becoming an area of interest to many people including government regulators‚ SEC and stakeholders. Earnings management is defined as the use of accounting techniques to produce financial reports that may paint an overly positive picture of a company’s financial position (“Earnings Management” 1). Ethics and integrity are key aspects of earnings management
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Price-to-earnings ratio (P/E) is often used for assessing the company’s stock price. P/E is determined by first calculating the earnings per shares (EPS)‚ which is the post-tax profits divides by the number of shares (Figure 1). Trailing P/E is equal to current market share price divided by trailing earnings per share for the past 12 months‚ whereas forward P/E is equal to current share price divided by expected earnings per shares for the next 12 months or next full-year fiscal period (http://www
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1. What is earnings management? The companies use earnings management as a strategy by which they can easily control and manipulate their earnings to reach their pre-determined earning target. 2. Why do companies employ earnings management techniques? Accountants cannot predict every business structure‚ every new and innovative transaction. Therefore‚ they build up principles that allow for flexibility so that they can adapt to changing circumstances. However‚ people make use of that flexibility
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Manipulation and society To understand and analyse manipulative discourse‚ it is crucial to first examine its social environment. We have already assumed that one of the characteristics of manipulation‚ for instance as distinct from persuasion‚ is that it involves power and domination. An analysis of this power dimension involves an account of the kind of control that some social actors or groups exercise over others (Clegg‚ 1975; Luke‚ 1989; Van Dijk‚ 1989: Wartenberg‚ 1990). We also have assumed
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effectiveness of manipulation and how the ignorance of others can justify the rightness of possible evil. There are many attributes that conceal the faithfulness of why manipulation is necessary to survive and why it is despicably wicked. The guiding inspiration has been to start with an empirically adequate account of why attributions of responsibility display the patterns they do. Based on such interpretations‚ we are able to understand and identify why people are prone to manipulation and what it can
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the manipulation of love and the way love works itself out between various sets of people. It tells the story of characters that encounter chaotic situations of real love and also love that was controlled for the benefit of others. The characters caught up in the "love scandal"� are Oberon‚ Titania‚ Demetrius‚ Lysander‚ Hermia‚ and Helena. All these characters were involved in the different triangles of love presented in the story. The main theme in A Midsummer Nights Dream is the manipulation of
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At a psychological level‚ the art of manipulation primarily involves two things: concealing aggressive intentions and behaviors and knowing the psychological vulnerabilities of your opponent well enough to know what tactics are likely to be the most effective weapons against them. Psychological manipulation is most often accomplished through covert-aggression or aggression that is so carefully veiled or so subtle that it’s not easily detected. Manipulators want what they want and fight hard to attain
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65 Anne Schjoldager* Interpreting Research and the ‘Manipulation School’ of Translation Studies Abstract This article examines‚ explains and puts into perspective what others have dubbed the ‘Manipulation School’. This group of scholars see themselves as working within descriptive translation studies (DTS)‚ as defined by Holmes (1975)‚ and their main methodological tool is a search for translational norms‚ first proposed by Toury (1980a). The article then explores how these ideas relate to current
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Earnings Management and Its Implications Educating the Accounting Profession By Michael D. Akers‚ Don E. Giacomino‚ and Jodi L. Bellovary August 2007 Issue AUGUST 2007 - In the wake of continuing‚ highly publicized E-mail Story financial frauds and failures‚ the accounting profession has placed renewed emphasis on issues related to earnings Print Story management and earnings quality. The SEC and the public are demanding greater assurance about the quality of earnings. Staff Accounting Bulletin
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omnipresent frontman to the oligarchy that is the Party. These figures are both constructed to be omnipotent; they demonstrate this power by distorting history‚ human nature‚ and the individual’s very singularity at a whim. This deception proves that manipulation is a powerful tool used in the assertion of dominance and for imposing conformity. "Everything faded into mist. The past was erased‚ the erasure was forgotten‚ the lie became truth” (75). The Party was constantly editing history in all forms.
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