"Earnings management and corporate governance" Essays and Research Papers

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    the causes‚ implication and ramifications of its recently released quarterly earnings guidance. Specifically‚ this report covers Biovail’s reasons for missing previous expectations for quarterly earnings and an analysis of the validity of these reasons. The focus will be on the assertion that a recent truck accident containing a major shipment of Wellbutrin® XL was the primary cause of the company’s decreased earnings guidance. In addition the report will verify the actual dollar value impact of

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    poses is “Why?” The scope of corporate HR has much widened since the 1990s‚ from the mundane activities of just hiring and paying the workmen‚ to the ‘strategic HR’ activities like training the recruitees as well. Restructuring the organisation (e.g.‚ some companies moved from centralised to decentralised organisational structure) has led to the restructuring of the job roles and concentrating on compensation management too‚ with equal importance. The learning management systems to manage the learning

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    Models of Internet Governance

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    NO. LE08-027 Models of Internet Governance Lawrence B. Solum University of Illinois – College of Law This paper can be downloaded free of charge from the Social Science Research Network at: http://ssrn.com/abstract=1136825 978–0–19–956113–1 03-Bygrave-c02 OUP337-Bygrave (Typeset by SPi‚ Delhi) 48 of 91 September 3‚ 2008 17:23 2 Models of Internet governance Lawrence B. Solum 2.1. What is Internet Governance? Internet governance is a large‚ complex‚ and ambiguous

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    Corporate Goverment

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    sustainable environment in order to achieve long-term profits. While all of the above relationships are valuable‚ none should be dominant over the others. The CEO should be accountable to set up a holistic strategy that captures the needs of corporate governance‚ which “emphasized a manager’s accountability to multiple constituencies besides the shareholders” (1). This will allow the organization to maximize its value in the long term. Companies are networks of parties and people working together towards

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    Good Governance in Pakistan. OUTLINES: 1. Introduction 2. Definition of Governance 3. Governance in Pakistan. 4. Failures of Governance in Pakistan 5. Causes of failures: 1. Political commotion 2. No democratic setup 3. Military intrusion 4. Feudal indulgence 5. Massive Corruption 6. Constitutional crises 7. Institutional clashes 8. Mismanagement of resources 9. Lack of Accountability 10. Over Exploitation of funds 11. Restrictions on media 12. Ethnic conflicts 13. Secterianism 14. Extremism 6 Essentials

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    INTERNATIONAL UNIVERSITY COLLEGE Sofia “Earnings management‚ in exchange listed companies‚ is not fraud but a case of caveat emptor for investors” Coursework in BUSINESS FINANCIAL CRIME Student registration No: 479866 Program: International Finance and Trade‚ Level 2 Lecturer: A. Paparizov “Earnings management‚ in exchange listed companies‚ is not fraud but a case of caveat emptor for investors” With the development of the stock markets and the huge grow in the volume of money traded

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    Danone Governance Structure Board of Directors dari Danone dipimpin oleh Franck Riboud yang juga menjabat sebagai Chief Executive Officer. Board of Directors terdiri dari 14 anggota‚ dengan delapan diantaranya merupakan anggota independen yang dipilih melalui rekomendasi dari Nomination and Compensation Committee. Di dalam Board of Directors termasuk diantaranya Audit Committee‚ Social Responsibility Committee‚ dan Nomination and Compensation Committee. Anggota dari Board of Directors per

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    the people in India prefer to live in a joint family‚ which could comprise anywhere between a group of two or more members to even over 20 members sometimes. As per the Indian way of living‚ the commanding position in a family is held by the eldest earning male member. He consults other adult members on important issues‚ but it is his decision that ultimately prevails. However‚ a lot of importance is also given to the advice of the eldest retired members of the family. Women as Homemaker As per the

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    Corporate Finance

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    expansive record-keeping. Lecture 2 (chap 7+8) ACCOUNTING RATE OF RETURN Pros: * ARR provides an accounting measure of investment or project return Cons: * Doesn’t consider cash flows or market values * Ignores the timing of the earnings stream * Ignores risk differences between projects * An arbitrary measure‚ based on a ratio of accounting numbers‚ so it is sensitive to the methods used * No guidance on the target level of ARR --------------------------------

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    corporate responsibility

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    Preliminary Draft - Comments Welcome CORPORATE SOCIAL RESPONSIBILITY: DOING WELL BY DOING GOOD?* RAY FISMAN GEOFFREY HEAL VINAY B. NAIR# Abstract We provide a framework for analyzing corporate social responsibility (CSR). Our model of CSR in this paper has two important ingredients – CSR is at least in part a profit motivated decision; and different CSR activities are aimed at different audiences. We examine the implications of our framework using a ‘visible’ CSR index that captures

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