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 contemporaneous association between
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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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expert in the mind‚ but in my research I have found that there is several ways that we can learn from playing video games. Video games have always been infamous for their anti-social aspect and the violence that is shown in them. They have been seen as negatively affecting the players in terms of lack of social skills‚ inefficiency‚ obesity and laziness. We lack the unbiased view thus miss on the positive effects of video games. The negativities brought in by video games are due to the unrestricted duration
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Price-to-earnings ratio (P/E) is often used for assessing the company’s stock price. P/E is determined by first calculating the earnings per shares (EPS)‚ which is the post-tax profits divides by the number of shares (Figure 1). Trailing P/E is equal to current market share price divided by trailing earnings per share for the past 12 months‚ whereas forward P/E is equal to current share price divided by expected earnings per shares for the next 12 months or next full-year fiscal period (http://www
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Video Games How They Positively Influence Us Moosa Baquie Mr.Cronin Thursday‚ April 26‚ 2012 ENG 2DR Analysis Ever since‚ the birth ‚ video games have received a negative reputation in the media and by our society. However they do not deserve the common stereotypical reputation it has in the present day. President Obama has stated in his response to video games in our society with " Put them away...". Video games are a medium of communication and education they can be used in both a positive
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What technologies have been used to kill people‚ and why? Killing technology has been on show during the major wars in the 20th century; and the killing rate increased drastically in the last century. During 20th century major developments took place in gas weapons‚ small arms‚ large guns and weapons of mass destruction which were in use during World War 1 and World War 2. Killing was not seen as an objective in war however‚ it was seen as being a more humane method and to make war shorter. The
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What is an educational video game? An educational video game is a video game that provides educational value to the player. Including reading‚ writing‚ calculation‚ and history or science. Why do we need these games? We need them because they help us have better critical thinking in school. They also help us in timing for example in some games you have to do the fastest time and if we don’t we will lose. Students learn through the process of playing the game. By playing educational video games
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A recent research has shown that video games are the fastest growing form of entertainment in the world‚ and almost young people age 8-18 play video games an average of 13.2 hours every week (Price-Mitchel‚ 2013). It seems that the young people who are influenced utmost by these games. Many people believe that some games may have positive impact‚ but other people consider that some games are probably in reverse. Consequently‚ people may destroy themselves if they continue to play games without knowing
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eugenics were science‚ racism‚ and propaganda. Eugenics was developed largely by Francis Galton as a method of improving the human race. It fell into disfavor only after the perversion of its doctrines by the Nazis. A lot of people at the time praise eugenics. They saw eugenics as a way to improve the humanity. Francis Galton felt that the dysfunctional qualities of a human race could be explained through their genetics. Being a criminal‚ mental retardation‚ insanity‚ and rebelliousness is what was consider
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RUSSIAN TRANSITION TO CAPITALISM: WHAT WOULD HAVE MADE IT LESS PAINFUL? CONTENTS 1. INTRODUCTION 2. POLITICAL & ECONOMIC & SOCIAL ISSUES OF POST SOVIET RUSSIA  SOCIAL WELFARE  HEALTH CARE  EDUCATION SYSTEM  TAX COLLECTION 3. TRANSITION CHALANGES: FROM PLANNED ECONOMY TO THE MARKET ECONOMY SYSTEM  TERMS AND CONDITIONS OF THE TRANSITION TO THE MARKET ECONOMY  PRIVATISATION  LIBERALIZATION  MONETARY AND FISCAL
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