1111/j.1475-679X.2010.00397.x Journal of Accounting Research Vol. 49 No. 3 June 2011 Printed in U.S.A. Earnings Quality Based on Corporate Investment Decisions FENG LI∗ Received 25 July 2007; accepted 20 September 2010 ABSTRACT In this paper‚ I examine a new approach for measuring earnings quality‚ defined as the closeness of reported earnings to “permanent earnings‚” based on firm decisions with regard to capital and labor investments. Specifically‚ I measure earnings quality as the
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Overview of Quality of Earnings - Some Guiding Principles/Framework The issue of earnings quality arises because of the cost/benefit trade off between cash accounting and accrual accounting. For our purposes‚ we want reported earnings to do two things: 1) to accurately represent current operating performance 2) to aid in accurately forecasting future operating performance These requirements for high-quality earnings mean that the reported earnings amounts for a particular period
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AN EXPLORATORY STUDY OF INFLUENCES ON RETAIL SERVICE QUALITY: A FOCUS ON KUWAIT AND LEBANO Abstract: The Middle East is a growing and lucrative marketplace. This exploratory study examines retail service in Kuwait and Lebanon‚ regions with long histories of trade. Retail service‚ however‚ has not been well documented in this region. To our knowledge‚ this is the first study that examines customer and salespeople perceptions of service encounters in these countries‚ in light of their culture
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Abstract A quality of earning assessment is a tool used by analyst to determine the correlation between accounting income and economic income. The techniques to analyze accounting income and economic income include: comparing accounting principles‚ reviewing changes in accounting principles‚ analyzing discretionary and warranty expenditures‚ understanding replacement cost of assets and managements and auditors opinion of the company. A quality of earnings assessment of PepsiCo is applied to
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Rome-Italy Vol. 3 No. 3 September 2013 89 Factors Affecting the Study of Accounting in Nigerian Universities Odia‚ J.O. (PhD) Department of Accounting‚ University of Benin‚ Benin City‚ Nigeria odiajames@yahoo.com‚ 234-8056580011 Ogiedu‚ K.O. (PhD) Department of Accounting‚ University of Benin‚ Benin City‚ Nigeria koogiedu@yahoo.com‚ 234-8033600045 Doi:10.5901/jesr.2013.v4n3p89 Abstract This paper examines the factors affecting students ’ career choice of accounting in Nigerian
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FACTORS AFFECTING GROWTH & DEVELOPMENT FACTORS AFFECTING GROWTH & DEVELOPMENT In this assignment is an explanation of genetic‚ biological‚ environmental and socio-economic and lifestyle that effect the development of an individual. Also using the case study of Emily there is explanation on 2 predictable and 2 unpredictable life events that could be affecting her now and the in the future. I will then be discussing the 2 sides to the nature –nurture debate‚ and then I will be evaluating how
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J. R. R. Tolkien As a great revolutionary writer J. R. R. Tolkien created a new style of fiction and how books should be written. Throughout Tolkien’s life Having a rough childhood‚ Tolkien became an orphan by age fourteen but his love for words and language given by his mother did not stop. As Tolkien aged over the years his love for writing continued as he created writing clubs and learned many languages. These steps led him to write two great and well known literary works‚ The Hobbit‚ and The
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Memo To: From: D.O Date: Re: Nonresident Alien Individuals (Research Assignment #1: Memo) Nonresident alien individuals‚ resident alien individuals‚ and citizens are taxed in three different ways. Nonresident alien individuals are no taxed on all earnings. For example‚ business done overseas must be reported and is taxable for resident alien individuals and citizens. The same cannot be said for nonresident alien individuals; they are simply taxed on business done in the U.S. An alien is
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Ironic isn’t it? We have a large no. of tourist arrival yet there are only three accredited tour guides even though it is now a mandatory according to Tourism Code of 2009. Maybe there are reasons behind that‚ and it could be possibly the service quality that a tour guide are giving. According to World Federation of Tourist Guide Associations (WFTGA)‚ a tour guide should provide a professional service to visitors‚ professional in care and commitment‚ and professional in providing an objective understanding
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Finnian Shardlow Shakespeare Controlled Assessment Shakespeare communicates many moods in Macbeth and Romeo & Juliet; the main moods are love‚ and hate fuelled betrayal‚ and in my work these are the themes I will analyse. In Romeo & Juliet and Macbeth‚ vital characters have had to betray in order to achieve love‚ for example; In Romeo and Juliet; Juliet has to betray the authority of her father in order to fulfil her affection for Romeo. In terms of love this would mean that: The Storge (unconditional
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