Banking Industry of UAE Practice Earnings Management Dr. Mohammed Obeidat Introduction It is the right of external users of accounting information to be provided with more adequate information to protect their interests. Many questionable issues concerning the term of earnings management are still available. Auditors‚ accountants‚ financial analysts‚ and other concerned parties may hold the responsibility of detecting external users from the practices of earnings management. Many questionable
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The Main Issue: Earnings Management 1.1 Definition of Earnings Management A commonly acknowledged definition of earning management by Healy and Wahlen (1999) demonstrates that managers implement personal judgement in financial reporting and transactions to manipulate financial reports for misleading some investors about a company’s financial performance or influencing contractual outcomes that reply on the numbers. Based on several researches‚ Lawrence (2009) concludes that earnings management generally
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Earnings Management can be for positive or for fraudulent purposes. This project explores the various methods in which firms engage in Earnings Management and different models which may explain the various factors effecting Earnings Management. | TABLE OF CONTENTS Introduction 3 Revenue Management 3 Earnings Management 3 Motives 5 Instruments 5 Project Methodology 8 Objective 8 Scope 8 Methodology 8 Analysis 9 Model 1 9 Model 2 14 Model 3 21 Satyam Case Analysis: 28
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Introduction This paper is a based on a case study of Nike. The paper will be discussing legal and ethical analysis and how the impact the operational/ ethical issues of the organization‚ the paper shall also be discussing the contribution factors and how the company’s corporate culture may have helped to minimize the unethical behavior or actually contributed to/caused the unethical behavior. The paper is also going to provide ethical decision factors‚ which are going to address or going to be
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Case Report - Nike Introduction Many of us know Nike for the clever maketing campaigns‚ celebrity athelets‚ "swoosh" logo‚ and "Just Do It!" slogan. In 1963 the world’s largest athletic shoe company was founded by Philip Kight and Bill Bowerman for $500 apiece and a handshake‚ and today has over $9 billion in revenues. After several years of record breaking performance Nike’s global labor practices were brought to the attention of the public as early as the 1990s. Which included publishings
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Nike Nike was founded in 1964 by Philip Knight and Bill Bowerman. They started to design shoes that were lighter‚ better padded‚ and featured waffle like patterns in their rubber sole. At first not much commercial success. After that they started importing low cost‚ high quality running shoes out of Asian countries. A deal was made with Onitsuka to import these hoes to the US‚ there were sold under the brand name ‘Blue Ribbon Shoes’ (BRS). Their initial shipment were only 200 shoes. By 1964 BRS
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Prior to the “Game Changing” proposal for global woman’s fitness where would you put Nike on the CSI chart? Why Prior to “Game Changing” initiative‚ I would categorize Nike as a scope-driven organization on the Complex Strategic Integration Chart. Generally‚ in a scope-driven strategy‚ resources are mobilized across business units to pursue major opportunities. Nike business strategy is centered on big events. Nike scope dimension indicates the magnitude to which pursuing a new business opportunity
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Management | ID: | FA12-MB-0021 | CHAPTER#: | 01 | Case Study Analysis of Nike: Question 1: What are the pros. Cons and risk associated with Nike`s core marketing strategy? Answer: Nike’s excellence marketing strategies are their energy to achieve their market goals. Nike believes the "pyramid influence" that the preferences of a small percentage of top athletes influence the product and brand choice. PROS OF NIKE’S CORE MARKETING STRATEGY: Nike put heavily proportion in their marketing strategies
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European Journal of Business and Management ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online) Vol 4‚ No.1‚ 2012 www.iiste.org Earning Management and Dividend Policy: Empirical evidence from Pakistani listed companies Jahanzaib Haider (Corresponding author) Bahaudin Zakariya University‚ Multan Sub-Campus‚ Dera Ghazi Khan‚ Pakistan. Tel: 92-331-3312626‚ E-mail: haider_jahanzeb@yahoo.com Akbar Ali Bahaudin Zakariya University‚ Multan‚ Sub-Campus‚ Dera Ghazi Khan‚ Pakistan. Tel: 92-331-7304678‚ E-mail:
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CHAPTER 11 Earnings Management 11.1 Overview 11.2 Patterns of Earnings Management 11.3 Evidence of Earnings Management for Bonus Purposes 11.4 Other Motivations for Earnings Management 11.4.1 Other Contracting Motivations 11.4.2 To Meet Investors’ Earnings Expectations and Maintain Reputation 11.4.3 Initial Public Offerings 11.5 The Good Side of Earnings Management 11.5.1 Blocked Communication 11.5.2 Theory and Empirical Evidence of Good Earnings Management
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