ARTICLE IN PRESS Journal of Financial Economics 80 (2006) 511–529 www.elsevier.com/locate/jfec CEO incentives and earnings management$ Daniel Bergstressera‚Â Thomas Philipponb a Harvard Business School‚ Boston MA 02163‚USA NYU Stern School of Business‚ New York‚ NY 10012‚USA b Received 25 September 2003; accepted 13 October 2004 Available online 22 December 2005 Abtract We provide evidence that the use of discretionary accruals to manipulate reported earnings is more pronounced
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Why does Sammy quit his job? In the short story “A&P”‚ the character Sammy quits his job for a few different reasons. In the podcast professor Higgins suggest that she quits for two different reasons. Sammy wants to impress the girls. The other reason was because; Sammy mentions that once you make a decision it is fatal not to go back on it. I agree with both reasoning’s. I also agree with both professors that it is a happy ending. Sammy wanted to impress the girls. He felt embarrassed
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Jazz Dance: Then and Now Jazz has been around for centuries‚ starting in the 1600s with the rhythms and movements brought to America by African Slaves. Being forced into America‚ Africans from many cultures were cut off from their families‚ languages and tribal traditions. African cultures intermingled creating a new culture with both African and European elements. African dance has rhythms and movements such as vocal soundings‚ hand clapping‚ and foot stomping and tapping. All of these were woven
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The codes of conduct are presented to the stigmatized individual whether explicitly or implicitly ( Goffman p109). The codes of conduct are No passing‚ No minstrelization‚ and No demineralization or normification. Minstrelization is where the stigmatized person ingratiatingly acts out before the normals displaying the bad qualities that have been imputed to the stigmatized group. Minstrelization basically stating that the stigmatized person better stay in their place and act accordingly to their
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Was Caligula Mad‚ Or A Man Ahead Of His Time? The emperor Gaius is a very misunderstood man‚ who is often brandished with the label of being ‘Mad’ both by ancient and modern scholars. However‚ it is my belief‚ it was the absolute power given to him‚ at such a young age‚ which caused him to have a mental breakdown. As emperor‚ he had no one but himself to stop him doing whatever his heart desires‚ which explains his increasingly cruel and erratic behaviour between AD 37 when Caligula fell ill and
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4. RIGHTS OF PRISONERS A convict lodged in a prison is not denuded of all fundamental rights though it is true that he does not enjoy all the fundamental rights like other persons because of the fetters imposed on him in accordance with the law. In an American case on prisoner’s right‚ i.e. Procunier v. Martineg the court emphasized that since the liberty of a prisoner is constitutionally curtailed due to his confinement‚ his interest in the limited liberty left to him becomes all the more substantial
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Technology in Education‚ Then and Now Technology is changing the way we live and do work‚ but it’s also transforming the way we learn. Technology has proven to be a key device used to increase efficiency in education. While 10 years went by in grade school‚ from 2001 to 2013‚ the amount of technology used in faculties changed drastically. This brought the percent of uneducated citizens to an all time low. There is no doubt that technology itself has only positive impacts on how efficiently we
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prepared for Sarto’s Gourmet Plaza Prepared by: The report was prepared by a research company‚ in company with Ready-Made Marketing. Date: This report was completed in December 2008 Purpose of Report: Ready-made marketing engages a conduct a marketing audit on their client‚ Sarto’s Gourmet Pasta. The audit is to cover macro and micro environmental
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INSTITUTE OF ACCOUNTACY ARUSHA (IAA) RESEARCH PROPOSAL TOPIC: ASSESMENT OF ETHICAL CODES OF CONDUCT IN PROCUREMENT PRACTICES IN PUBLIC ORGANISATION. CASE STUDY: MINISTRY OF FINANCE SUPERVISOR: MR. A. MIBAZI PREPARED BY: KISIMA‚ GENUINE 3rd YEAR ADVANCED DIPLOMA IN PROCUREMENT
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Salinger‚ Holden is unable to have any type of sexual intercourse or sexual contact with females because he is afraid of loosing his innocence. One can come to this conclusion using all of the facts and details about Holden’s strong belief in staying pure and innocent from the book. Details in the book show signs that Holden’s belief of protecting innocence dwindles his attempts at any type of sexual intercourse with girls/women. Specifically Sunny‚ the prostitute and Jane Gallagher‚ Holden’s childhood
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