Mason University mpevzner@gmu.edu Partha Sengupta Associate Professor George Mason University psengupt@gmu.edu We examine whether Ball and Shivakumar (2006) and Basu (1997) models of conservatism identify fraud firms as anti-conservative. We show that both models do so to some extent‚ but Ball and Shivakumar model results are stronger. We further show that these results are driven by firms committing largest frauds as a percentage of firms’ assets. Our results are important to academics who use
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What Rights Do Animals Have? Week 8 ENGL 135 Ayano Moon Dr: Cynthia Hallett DeVry University What Rights Do Animals Have? In October 2011‚ dozens of exotic animals such as lions and rare tigers were released into human population by local private owner‚ Terry Thompson. This act not only put hundreds of the local populated area at very alarming high risk of extreme danger‚ it also led to “49 animals were slaughtered‚ including 18 Bengal tigers‚ 17 lions‚ six black bears‚ a pair of grizzlies
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English II P.1 12-1-15 ! ! I want to be an elementary school teacher because I enjoy being with kids and want to make a difference in their lives. Elementary Teachers prepare younger students for the future (Bureau of Labor of Statistics‚ 2014). I enjoy being around happy‚ energetic children and I want to make a difference in their lives. Some benefits of being a Elementary teacher is that they get a fresh start every year and get holidays off. Teachers can do things differently and get to be creative
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I don’t remember much from Elementary School‚ but I do remember some things. Like how I almost lost a friend because she thought that I told on her. The entire thing happened in fourth grade. We were very dramatic about the whole situation. Well what fourth grader isn’t dramatic about things? Most people are at that age. It all happened at H.W. Good Elementary School‚ in the fourth grade hallway. My friend Devon and I were walking down the hallway coming back from the office. We were taking something
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Do Not Call Mom‚ She Is Busy Doing School Work “It really can be a great experience to learn something new.” Learning a new career can lead you to a great future and your possibilities can be unlimited even if you are middle aged so that is why I am returning to school. When I was in high school it was really a struggle for me to keep up my grades and I dropped out in the tenth grade. I thought that there was no need to learn more because‚ I was sixteen‚ grown‚ and knew everything I needed to
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How would you feel if you were being constantly monitored at school? Well‚ that’s what many high schools in the United States are currently doing; installing security cameras in various locations of the school. Security cameras in high schools are a good thing and all high schools should be investing in them. They make the school a safer environment‚ deter the wandering of students‚ and can help monitor behavioral changes in students. Security cameras would make the school safer because
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April 24‚ 1940‚ Sue Grafton was born to Cornelius Warren‚ an attorney and novelist‚ and Vivian Boisseau (Harnsberger) Grafton‚ a high school chemistry teacher‚ in Louisville‚ Kentucky. ("Sue Grafton" I 1) Her father‚ also called Chip‚ wrote and published three psychological mysteries and a novel as C.W. Grafton. ("Sue Grafton" I 1) With her parents being a lawyer‚ writer‚ and teacher‚ there were various books around the house that her mother labeled: dirty‚ dull‚ or good. ("Sue Grafton" I 1) At
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Is starting school late a good thing for students? Every student at least once in the school year doesn’t have the opportunity to get enough sleep and have time to wake up early in the morning for school. Starting school later means the child’s brain would have enough time to be awake‚ functioning correctly‚ and be ready for learning. Late starts mean knowing your child has enough time to do homework and get plenty of sleep. Improving children’s health and safety that most kids have on
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Starting high school was a terrifying idea to me. Different teachers‚ class times‚ lockers‚ drama! I remember that I always looked up to my older sister while she was in high school. She had tons of friends‚ played sports‚ participated in student government‚ and went out for the school play. I wanted to be just like her when I started high school. In middle school‚ I lined myself up for this‚ I played soccer in the fall and basketball in the winter. I helped out in the school plays‚ and I joined
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that contributed to higher teacher job satisfaction. Among them were the involvement of a supportive administrative staff‚ instructional leadership‚ better student behaviour‚ more teaching autonomy‚ and a safer‚ supportive school that promotes a positive atmosphere. However‚ according to the Mayo Clinic (2010)‚ stress mounts when work is no longer satisfying. Lack of job satisfaction can be a significant source of daily stress. As stated by Black (2001)‚ teachers’ stress is rising due to such
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