T.C YED TEPE UNIVERSITY GRADUATE INSTITUTE OF SOCIAL SCIENCES CORPORATE GOVERNANCE: THE EFFECTS OF BOARD CHARACTERISTICS‚ INFORMATION TECHNOLOGY MATURITY AND TRANSPARENCY ON COMPANY PERFORMANCE By Sinan DÜZTAŞ Supervisor Prof. Dr. . Atilla D CLE Submitted to the Graduate Institute of Social Sciences In partial fulfilment of the requirements for the degree of Doctor of Philosophy (Management and Organisation) STANBUL‚ 2008 T.C YED TEPE UNIVERSITY GRADUATE INSTITUTE OF
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a study on the rules-based and principles-based accounting standards. The aim of this article is to discuss the attributes and potential effects of transferring from rules-based standards to principles-based standards. To some extent this article is critical‚ but several limitations need to be discussed‚ such as implementation guidance. Summary Schipper (2003) demonstrated that there was a long-running debate on whether U.S. GAAP should be shifted to principles-based system instead of rules-based
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extraordinary items‚ and cumulative effects of changes in accounting principle. This Statement does not change those classifications or other requirements for reporting results of operations. (FAS 130-4-16) 3. Define classifications within other comprehensive income; give examples. Classifications within other comprehensive income Items included in other comprehensive income shall be classified based on their nature. For example‚ under existing accounting standards‚ other comprehensive income shall be
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Introduction The parade of corporate accounting scandals of the last decade‚ with lion’s share occurring in 2002‚ has developed deep antipathy and distrust towards corporations and their reporting practices‚ and casted doubts on the opinions of audit firms. As majority of these accounting frauds occurred in the US (See Appendix)‚ there was a widely-held view that rules-based accounting standards have allowed failure of large corporations like Enron and World Com‚ since US GAAP is perceived to
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Orthopoxvirus Genus : Poxvirus species: Smallpox (Variola) Special physical structures • Double-stranded DNA virus • Linear molecular structure with complex morphology • Unique enveloped large brick shaped • Obligate Intracellular Parasite Unusual genes or toxins • Poxvirus is one of the largest viruses that contain several subfamilies such as cowpox‚ monkeypox‚ vaccinae‚ orf and molluscum to name a few with smallpox being the most endemic of all •Poxvirdae is one of the largest viruses
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Allowance for Doubtful Debts 20 070 20 070 (Adjustment to increase Allow for Doubtful Debts to amount calculated) Suggested Solutions taken from the Solutions Manual to accompany Hoggett J.‚ Medlin J. Edwards L.‚ Tilling M. and Hogg E. “Financial Accounting” 8th Edition‚ 2012‚ John Wiley & Sons Australia‚ Ltd.
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If a company earns net income of $25 million in Year 8‚ has 10 million shares of stock‚ pays a dividend of $1.00 per share‚ and has annual interest costs of $10 million‚ then | | |[pic]|[pic]|the company would have Year 8 earnings per share of $1.50. | | |[pic]| | |[pic]|[pic]|the company’s retained earnings for
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Incorporated‚ a small manufacturing company. Whistle Stop also has a small service department that repairs customers’ model trains for a fee. The company has been in business for five years. At the end of the most recent fiscal year‚ November 30‚ 2011‚ the accounting records reflected total assets of $500‚000 and total liabilities of $200‚000. During the current fiscal year ending November 30‚ 2012‚ the following summarized events occurred: a. Issued additional common shares for $200‚000. b.
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Manigault Conflicting Viewpoints Essay M. Lakeisha Manigault Professor Sharon Thomas Strayer University October 19‚ 2014 Conflicting ViewPoints Peter Elbow’s introduction to “The Believing Game” and “The Doubting Game” is undeniably the easiest way for anyone to acclimate themselves into the art and the concept of critical thinking. Some of us are already predisposed to unconsciously operate in some of the principles explained by Mr. Elbow and use it daily. While others of us had no idea critical
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Many animals‚ despite being from different species‚ create mutual bonds like no other. The same could be said about a dog that just gave birth‚ may take in a litter of kittens. In the passage‚ “Animal Roles and Relationships‚” we read about different animal relationships. While they are from different species‚ they can come together for the benefit of both species‚ and themselves as well. An example of this is the hermit crab and the sea anemone. “Hermit crabs use their pincers to tap sea anemones
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