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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Price/Earnings Ratio Model (P/E) The P/E looks at the relationship between the stock price and the company’s earnings. The P/E is the most popular metric of stock analysis. A valuation ratio of a company’s current share price compared to its per-share earnings. For example‚ if a company is currently trading at $60 a share and earnings over the last 12 months were $2 per share‚ the P/E ratio for the stock would be 30 ($60/$2). The earnings multiplier can be computed as follows: P/E Ratio = Current
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EPS Accounting Report: Development and Problems Earnings per share is the portion of a company’s profit allocated to each outstanding share of common stock. The computation of earnings per share is income minus preferred stock dividends divided by weighted average number of shares of common stock outstanding at the end of the period. Earning per share is considered to be the single most important metric to determine a company’s profitability which is crucial to the decision making of potential
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flattened cavities lined by a thin membrane. It is where many substances are made in the cell. It also works as a transport system in which substances can move through from one part of the cell to another. There are 2 types of ER - rough (RER) and smooth (SER). SER is where lipids and steroids are made so there are a lot of SER in liver cells where lipids are manufactured. RER gets its name because it is covered with very small organelles called ribosomes. Ribosomes are made of RNA and protein and
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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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Name________________________ Date______________ Period____ Tissues Lab Directions: This lab is broken down into three sections: Epithelial Tissue‚ Connective Tissue‚ and Muscle & Nerve Tissue. For each section‚ read the background and answer any questions before you come to class‚ then in class sketch the specimens listed under each sketch circle. For your sketches‚ include the total magnification under which you viewed the specimen and be very detailed in your sketch. Epithelial Tissue
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sources of fund is known as cost of capital. Cost of capital is only minimum required rate of return to earn on investment and it is not the actual earning rate of the firm. Retained earnings‚ used as a part of the capital structure of a business firm‚ is that part of the earnings available to common shareholders not paid out as dividends or the earnings plowed back into the firm for growth. As such‚ their cost to the firm is an opportunity cost. In other words‚ they could have paid the money out as
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Mechanism of Action of Drugs Affecting The Cardiovascular System 1) Antihypertensive Drugs: ➢ Diuretics ➢ (-Blockers ➢ ACE Inhibitors ➢ Angiotensin II-Receptor Antagonists ➢ Renin Inhibitors ➢ Calcium Channel Blockers ➢ (-Blockers 2) Antianginal Drugs ➢ Organic Nitrates ➢ (-Blockers ➢ Calcium Channel Blockers 3) Drug Treatment of Heart Failure
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muscle fibers with many nuclei in the periphery and it is attached to bones. It is controlled by the central nervous system and so it is voluntary. The muscle fibers are striated and each acts independently of the rest of the muscle fibers. * Smooth muscle: It is opposed to skeletal muscle in everything. The fibers are not striated‚ they are spindle shaped with a central nucleus and they act independently of our consciousness and they are located in the walls of hollow internal organs such as
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vasodilation/vasoconstriction. Vasodilation is an increase in the diameter of a blood vessel‚ whilst vasoconstriction is the decrease of the diameter. Vasodilation is a passive process‚ resulting from the recoil of elastic elements in the vessel walls as the smooth muscle walls relax. Vascular resistance is owed largely to the arterioles of the systemic circulation. Arteriole resistance regulates blood flow to the tissues downstream. In addition to this arteriole resistance (in combination with the cardiac output)
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