Accounting and Business Research‚ Vol. 40. No. 3 2010 International Accounting Policy Forum‚ pp. 259-273 259 The pros and cons of regulating corporate reporting: a critical review of the arguments Robert Bushman and Wayne R. Landsman* Abstract — In this paper‚ we distil essential insights about the regulation of financial reporting from the academic literature. The key objective is to synthesise extant theory to provide a basis for evaluating implications of pressures on the regulation of
Premium International Financial Reporting Standards
Conceptualized as a “natural product” 2. Market study Participants: Two (2) FGDs: income class b and c between 21-30 years old. Tested among 100 females with the same demographic characteristics as the FGD participants. 3. Qualitative Research Findings “Astringent” was the more common term used in the market segment of facial care product users. Segmented into two (2) groups: users of astringent as recommended by dermatologist or other professionals and users of over-the-counter (OTC) astringents
Premium Marketing
TOPIC 3 – L E CT U R E S 5 & 6 Cash flow reporting and analysis REVISED BY DR SIMONA SCARPARO (FEBRUARY 2013). EARLIER R E V I S E D B Y D R G U S H O S S A R I ( J A N U A R Y 2 0 1 0 ) ‚ B A S E D O N O R I G I N A L M AT E R I A L P R E PA R E D BY GARRY CARNEGIE‚ GRAEME W INE‚ CHRISTINE JUBB AND JUDY NAGY Contents Lectures 5 & 6: Introduction 1 Objectives 1 Learning resources 1 Prescribed text Online readings Glossary CloudDeakin 1 2 2 2 Importance of
Premium Cash flow Balance sheet Generally Accepted Accounting Principles
Italy Earthquake Recently‚ Italy had a devastating earthquake‚ many cities were destroyed and jobs were lost. From above‚ cities looked like piles of rocks. The earthquake on August 24‚ at 3:36 AM. It struck in the Apennine Mountains and the northern coast of Italy. There have been roughly around 292 deaths and 365 injured. Cultural buildings have been destroyed and many camps have been set up to account for the homes lost. Search crews have been set out and are working hard to try to find signs
Premium Earthquake Plate tectonics 1906 San Francisco earthquake
Latar Belakang Investasi jalan tol merupakan salah satu sumber penerimaan penting bagi pemerintah untuk dalam hal penerimaan Anggaran Penerimaan Belanja Negara (APBN). Dalam hal ini salah satu perseroan yang melaksanakan pembangunan jalan tol ini ialah PT. Jasa Marga‚ Tbk. Jenis penerimaan yang didapatkan pemerintah dapat berbentuk pajak‚ yang berupa PPN konstruksi‚ PPN pembebasan tanah‚ PPN kegiatan operasional‚ PBB jalan tol‚ Pajak Penghasilan‚ Pajak perseroan‚ Dividen Jasa Marga‚ residual
Premium
In August 1971‚ two young girls played on a second story hotel landing in Lincoln‚ Nebraska. Eleven-year-old Cheryl became bored with their game and suggested they try something else. She looked over at the hotel dumbwaiter‚ a service lift rigged to transport laundry‚ and suggested they ride it down to the basement. Chrissy hopped in first and scooted to the back. As Cheryl ducked her head inside‚ Chrissy pressed the button‚ causing the dumbwaiter to slam down on Cheryl’s neck‚ pinning her against
Premium Science
Canadian Edition CHAPTER 1 THE CANADIAN FINANCIAL REPORTING ENVIRONMENT ASSIGNMENT CLASSIFICATION TABLE Topic Brief Exercises Writing Assignments 1. Financial statements and financial reporting. 2. Capital allocation. 1 4 3. Stakeholders. 2 4 4. Objectives of financial reporting. 3 5. Management bias in financial reporting. 1 6. Importance of user needs in financial reporting. 1‚ 2‚ 7 7. Need for accounting standards.
Premium Public company Privately held company International Financial Reporting Standards
The Kobe earthquake (also known as the Great Hanshin earthquake‚ Hanshin meaning Osaka-Kobe) was a tragic disaster on several levels. The earthquake lasted just twenty seconds but caused so much damage‚ trauma and of course‚ loss. The focus of the earthquake was 16km beneath the epicentre‚ 20km from the city of Kobe. Japan‚ ironically‚ was named the “most earthquake proof country” before this disaster occurred. The earthquake measured 7.2 on the Richter scale and many more died from the fires that
Premium Earthquake Japan Tsunami
Do you know an extraordinary person in your family that you find interesting? Gilda Plouffe‚ my grandmother is the most interesting relative I know. Having a great personality that everyone loves makes someone interesting. My grandma is the best by far. She has so many great qualities about her. Gilda has time for everyone in the family‚ including over twenty grandchildren and her boyfriend‚ still works as a full time waitress and is such a great person inside and out. My grandmothers amazing personality
Premium Family Grandparent
The San Francisco Earthquake In 1906 the world’s most deadly earthquake that ever happened‚ happened in San Francisco‚ Northern California on April 18th at 5: 12 am. The San Francisco earthquake caused problems for many of the people in the community; it caused lots of devastations throughout the whole city. The earthquake happened by a temblor that had a 7.7-7‚ 9 magnitude‚ which had lasted for about a minute and was the result of breaking the northernmost 296 miles of the 800-mile San Andreas
Premium Earthquake Plate tectonics 1906 San Francisco earthquake