Chapter 1 Introduction Background to the study A motivated employee works hard and effectively because of the satisfactory feeling of fulfillment. In business management‚ motivation is an important research field. Over the years‚ there have been many motivation theories developed. One of the most famous theories is on the basis of Abraham Maslow’s hierarchy of needs. Maslow (1954) argued that individuals have a hierarchy of needs‚ and true motivation is achieved by fulfilling higher level of needs
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Empirical Literature on Earnings and Economic Value Added (EVA) in Explaining Stock Market Returns. Which Performance Measure is More Value Relevant in the Athens Stock Exchange (ASE)? Dimitrios Maditinos*‚ Željko Šević**‚ and Nikolaos Theriou* *TEI of Kavala‚ Greece‚ Department of Business Administration **University of Greenwich Business School‚ Department of Accounting and Finance Abstract The aim of this study is (a) to present the empirical research to date on earnings and EVA and (b)
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Assignment Title: A main reason for the gap in earnings between men and women is that women tend to prefer careers where salaries are lower than those typically favored by men‚ thus leading to lower overall average salaries for women. Module Code: PM5023T Group A‚ Class 1 Module Title: Skill for Study 2 Assessment Title: Data Task Tutor Name: Nummey‚ Andrew Student ID Number; 200712073 Date of Submission: Friday 22nd October 2010 During the developing of human civilization‚
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Dollar General Case 1. Consider the $13.4 million of freight costs. What is the correct (GAAP) method of accounting for these? How did Dollar General in fact originally account for these costs? (Include in your answer a table of the effects on income in any years affected‚ both before and after tax‚ of the correct accounting and the accounting they originally used. The correct GAAP method to account for freight costs is as an expense of Cost of Goods Sold (COGS) that occur at the time
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Accounting Conservatism in Fraud Firms: An Empirical Investigation* Keith Jones Assistant Professor George Mason University kjonesm@gmu.edu Gopal Krishnan Professor Lehigh University gkrishn1@gmu.edu Mikhail Pevzner** Assistant Professor George 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
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benefits of approximately $80 million; to change net earnings for 2010 from $33 million to a net loss of $46 million; and to increase the net loss attributable to common shareholders from $2 million or $0.01 per share to a net loss of $82 million or $0.30 per share.”(Office Depot Inc.‚ 2011) The restatement is also expected to negatively impact 2011 cash flows by removing a $63 million current tax receivable. Other negative impacts from this restatement include deep declines in stock trading prices immediately
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In April 1996‚ Sunbeam hired Albert J. Dunlap as its CEO. Dunlap led the company in a corporate restructuring. This restructuring provided a hefty reserve to protect against future earnings shortfalls. The restructuring reserve included the following: 1) $18.7 million of items that benefited future periods‚ 2) $12 million in litigation reserves which did not met the criteria of a loss contingency‚ and 3) $21.8 million in a cooperative advertising reserve which was approximately 25 percent higher
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materiality assessment. Specifically‚ from late 2004 to mid 2006‚ over 250 firms were required to correct errors in their accounting for operating leases. The method chosen to correct the errors reflects the assessed materiality of the errors‚ as restatements are required to correct material errors while catch-up adjustments can be used to correct immaterial errors. We test the role of materiality considerations outlined in authoritative guidance
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effect of audit partner tenure on client managers ’ accounting discretion. Managerial Auditing Journal‚ 23(2)‚ 161-186. Retrieved April 20‚ 2010‚ from ABI/INFORM Global. (Document ID: 1440863971). Gul F.A.‚ Fung S. Y. K.‚ & Jaggi B. (2009). Earnings Quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics‚ 47 (3)‚ 265-287. Raiborn‚ Cecily‚ Schorg‚ Chandra A.‚ Massoud‚ Morcos. (2006‚ May). Should auditor rotation be mandatory
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history: Received 2 April 2008 Received in revised form 16 July 2008 Accepted 1 October 2008 Available online 29 May 2009 JEL classification: G19 D89 M40 Keywords: Earnings management R2 Crashes Transparency abstract We investigate the relation between the transparency of financial statements and the distribution of stock returns. Using earnings management as a measure of opacity‚ we find that opacity is associated with higher R2s‚ indicating less revelation of firm-specific information. Moreover‚ opaque
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