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
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Initially faced with disgust and contempt by the indigenous peoples they conquered‚ the Amorites of ancient Mesopotamia were nonetheless able to bring about extraordinary societal change to the land between two rivers. Unbeknownst to themselves‚ the Amorites set the model for future land-hungry nomadic groups to follow. Notably‚ the Mongolians in the 13th century followed in the steps of the Amorites to realize a comparable demographic shift. Although both Amorites and Mongols alike were able to
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Historically‚ rich and powerful individuals with more authority have control of labeling what is not normal and what is deviant. Social norms‚ like laws‚ are created by the rich and powerful to protect their interest; so that they can socially construct deviance and crime to their advantage. The article Fraternities and Collegiate Rape Culture: Why Are Some Fraternities More Dangerous Places for Women by Ayres Boswell and Joan Spade personifies this process. Specifically‚ Boswell and Spade analyze
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1.Know the difference between the Medical and Social models of disability. 1.1 Describe the Medical Model of disability. The Medical Model sees disabled people as the problem. They need to be adapted to fit into the world as it is. This approach is based on a belief that the difficulties associated with the disability should be borne wholly by the disabled person‚ and that the disabled person should make extra effort to ensure that they do not inconvenience anyone else. If this is not possible
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Traditional and Contemporary Leadership Models The study on rural leadership is filled with details of the challenging approach of rural areas. Of the challenges mentioned‚ leadership essential to support rural areas in growing their traditional boundaries emerges to be the most considerable. As society becomes more complicated‚ rural areas become similarly complicated‚ placing a greater requirement on the people who assist them. But what is leadership? Do leaders have particular features and/or
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been famed for its progress in the arts and sciences. While both being developmentally different and butting heads sometimes‚ they both were integral voices on how similar democratic societies ran their governments up until today. The defining differences between the two is that Athens was a heavily class based Democracy‚ compared to Sparta which was more definable as being an Oligarchy. Different from the government structure
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Aggressive Parents Aggressive Children? Growing up‚ kids have a lot of influences in their life; from television to peers children will always absorb something. With this being said the biggest influence on a child would have to be the people there with the most- their family. Because this is unarguably true‚ it would then be fair to then assume that parental/ sibling aggression could have a big impact on future relationships caused by development. What is aggression one may ask? Aggression is a
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an essay on the following topic: "Discuss cultural differences as they exist in American and Vietnamese culture and suggest some ways to overcome them." CONTENT The difference of culture impacts so much to the way to living‚ the way of thinking and the way of doing business. America and Vietnam have a big difference in culture‚ religion and business. However‚ we live in a world where it is called flat world‚ where there is no restriction between countries. It requires us to integrate in order to
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environments‚ and student interactions. The two teachers I worked with‚ Jenna and Tarryn‚ had distinct approaches and philosophies. Jenna’s drill-sergeant approach contrasted sharply with Tarryn’s student-centered‚ autonomy-based method. These differences were reflected in their classroom setups‚ instructional strategies‚ and student behaviors. Tarryn had multiple white boards around the classroom so students could work in groups standing up. She also used book boxes because her desks were comprised
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key documents (L/C Letter of Credit ‚ Bill of lading ‚ Draft) constitute a system developed and modified over centuries to protect both importer and exporter from the risk of noncompletion and foreign exchange risk as well as to provide means of financing. Protect against risk of noncompletion Protect against forign exchange risk Finance the trade Key doctuments
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