Session 3: Basic Cost Terms and Concepts Article: Earnings management through real activities manipulation‚ Sugata Roychowdhury (2006) Due date: Oct 1‚ 2013 The research paper “Earnings management through real activities manipulation” by Sugata Roychowdhury analyses evidence on real activities manipulation in corporate earnings management to meet operational targets. Roychowdhury presents “abnormal real activities” in operations management by examine cash flows from operation (CFO)‚ production
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1. Students are often given unclear procedures and routines that do not maximize their learning environment or enhance their personal level of responsibility. The Wong’s Pragmatic Classroom Management Plan supports the antithesis of this belief. When teachers are not clear about their expectations then it becomes the same as never having defined expectations to students as to what their behavior should look like and be in the classroom. Harry Wong supports the idea that most students will act responsibly
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COMPARATIVE STUDY OF RETAINED EARNINGS OF LUPIN v/s WYETH INTRODUCTION Managing a company’s operations‚ marketing and sales activities and expense management are but a few of the decisions that management has to deal with. After it has made a profit the company will then need to decide what to do with those profits. Among the options for using profits are: operations‚ returning cash to shareholders‚ or keeping cash in reserve for future use Retained earnings represent the amount a company
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Determinants of Earnings Improving someone’s success in the labour market is a main objective of both family and policy makers‚ especially those with low earning in recent years. In the classic view of labour earning‚ we assume that the skills of individuals are the dominant factor to determine the earnings’ level. However‚ the recent year study manifests multiple factors have been weighed more than before. To illustrate this new situation‚ it believes that individuals’ successes in labour
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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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possible to analyze the Satyam case under two main different perspectives. The first addresses the conditions that made possible‚ and eventually stimulated‚ the existence of the accounting fraud perpetrated from the company top management. The second one is about the issue of gaps in the company’s control framework‚ which failed miserably in identify and properly address the problems in company financial statements. Analyzing the first aspect listed above‚ seems that Satyam scandal originated‚ in
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Question 1 – What is Knowledge Management? Elaborate Your Views: PART A (i) A good operational definition of knowledge management is the deliberate introduction of an improved and more effective information environment (Koenig‚ 1999‚ p. 77) My Answer: Knowledge‚ by definition: is broad and wide in its scope. This statement seems to imply knowledge to be of an explicit nature. Explicit knowledge is “information or knowledge that is set out in tangible form” (Koenig‚ May 2012): which
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Earnings Management During Import Relief Investigations “Earnings Management During Import Relief Investigations” was written by Jennifer J. Jones. It illustrates her study and examination of the effects of managing reported earnings to alleviate the costs of tariffs and quota increases on import businesses. The ITC or (United States International Trade Commission) conducts relief investigations on companies that import goods so they can make a determination on the import relief rate. The ITC sets
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Project Earnings Manipulation: An Ethics Case Based on Agency Theory ABSTRACT: The impact of accounting information on ethical behavior has been extensively documented. Additionally‚ agency theory is a widely accepted behavioral perspective. Despite this‚ there is an absence of instructional material in the accounting education literature that ties ethical issues to an agency-theory context. The primary objective of this case is to highlight control system ethical issues using an agency-theory context
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On January 7‚ 2009‚ Mr. Raju confessed in a letter to the Satyam Computers Limited Board of Directors “he had been manipulating the company’s accounting numbers for years”. Mr. Raju claimed that he overstated assets on Satyam’s balance sheet by $1.47 billion. Nearly $1.04 billion in bank loans and cash that the company claimed to own was non-existent. Satyam also underreported liabilities on its balance sheet. Satyam overstated income nearly every quarter over the course of several years in order
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