Download or read book Multidrivers for Earnings Management written by Cinthia Valle Ruiz and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting financial information is a relevant element in business to measure and to communicate business performance (Watts & Zimmermann, 1986). External decision makers as stockholders, analysts, external auditors or investors need information about business activities to make their decisions or to provide an opinion about companies’ performance. In a similar venue, internal decision makers, as managers, need also useful information to manage firm’s activities. Thus, financial statements must provide useful information about companies’ financial situation to facilitate stakeholders’ decision making (Epstein & Jermakowicz, 2008; Mackenzi et al, 2012). However, the presence of significant earnings management originated from information asymmetry and agency problems could affect such features and their effects could be noted in the firm, in the organizational field and societies in general (Cooper, Dacin & Palmer, 2013). Previous studies have shown varying incentives that drive managers to manipulate the results of the company. On one hand, internal motivations for earnings management can be grouped into three categories: 1) contracting motivations, compensation and lending contracts, 2) capital market motivation, and 3) type of company...
Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Download or read book Earnings Management written by Thomas E. McKee and published by Thomson South-Western. This book was released on 2005 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Learn how to legally manage your earnings with EARNINGS MANAGEMENT! This finance text demystifies earnings management and provides you with 28 reasonable and legal techniques. Read this text and you will gain valuable knowledge about earning management concepts and tools and gain insight into the management decisions that can shape financial statements and the underlying quality of the earnings.
Download or read book Cost And Management Accounting written by M.N. Arora and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mixing Secrets for the Small Studio written by Mike Senior and published by Routledge. This book was released on 2018-08-06 with total page 1066 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discover how to achieve release-quality mixes even in the smallest studios by applying power-user techniques from the world's most successful producers. Mixing Secrets for the Small Studio is the best-selling primer for small-studio enthusiasts who want chart-ready sonics in a hurry. Drawing on the back-room strategies of more than 160 famous names, this entertaining and down-to-earth guide leads you step-by-step through the entire mixing process. On the way, you'll unravel the mysteries of every type of mix processing, from simple EQ and compression through to advanced spectral dynamics and "fairy dust" effects. User-friendly explanations introduce technical concepts on a strictly need-to-know basis, while chapter summaries and assignments are perfect for school and college use. ▪ Learn the subtle editing, arrangement, and monitoring tactics which give industry insiders their competitive edge, and master the psychological tricks which protect you from all the biggest rookie mistakes. ▪ Find out where you don't need to spend money, as well as how to make a limited budget really count. ▪ Pick up tricks and tips from leading-edge engineers working on today's multi-platinum hits, including Derek "MixedByAli" Ali, Michael Brauer, Dylan "3D" Dresdow, Tom Elmhirst, Serban Ghenea, Jacquire King, the Lord-Alge brothers, Tony Maserati, Manny Marroquin, Noah "50" Shebib, Mark "Spike" Stent, DJ Swivel, Phil Tan, Andy Wallace, Young Guru, and many, many more... Now extensively expanded and updated, including new sections on mix-buss processing, mastering, and the latest advances in plug-in technology.
Download or read book Monthly Catalog of United States Government Publications written by United States. Superintendent of Documents and published by . This book was released on 1993 with total page 1072 pages. Available in PDF, EPUB and Kindle. Book excerpt: February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index
Download or read book Managing the Risks of Extreme Events and Disasters to Advance Climate Change Adaptation written by Intergovernmental Panel on Climate Change and published by Cambridge University Press. This book was released on 2012-05-28 with total page 593 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extreme weather and climate events, interacting with exposed and vulnerable human and natural systems, can lead to disasters. This Special Report explores the social as well as physical dimensions of weather- and climate-related disasters, considering opportunities for managing risks at local to international scales. SREX was approved and accepted by the Intergovernmental Panel on Climate Change (IPCC) on 18 November 2011 in Kampala, Uganda.
Download or read book Dependence Modeling with Copulas written by Harry Joe and published by CRC Press. This book was released on 2014-06-26 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dependence Modeling with Copulas covers the substantial advances that have taken place in the field during the last 15 years, including vine copula modeling of high-dimensional data. Vine copula models are constructed from a sequence of bivariate copulas. The book develops generalizations of vine copula models, including common and structured facto
Download or read book Monthly Catalogue United States Public Documents written by and published by . This book was released on 1993 with total page 1786 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Multivariate Analysis of Ecological Data with ade4 written by Jean Thioulouse and published by Springer. This book was released on 2018-11-08 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the ade4 package for R which provides multivariate methods for the analysis of ecological data. It is implemented around the mathematical concept of the duality diagram, and provides a unified framework for multivariate analysis. The authors offer a detailed presentation of the theoretical framework of the duality diagram and also of its application to real-world ecological problems. These two goals may seem contradictory, as they concern two separate groups of scientists, namely statisticians and ecologists. However, statistical ecology has become a scientific discipline of its own, and the good use of multivariate data analysis methods by ecologists implies a fair knowledge of the mathematical properties of these methods. The organization of the book is based on ecological questions, but these questions correspond to particular classes of data analysis methods. The first chapters present both usual and multiway data analysis methods. Further chapters are dedicated for example to the analysis of spatial data, of phylogenetic structures, and of biodiversity patterns. One chapter deals with multivariate data analysis graphs. In each chapter, the basic mathematical definitions of the methods and the outputs of the R functions available in ade4 are detailed in two different boxes. The text of the book itself can be read independently from these boxes. Thus the book offers the opportunity to find information about the ecological situation from which a question raises alongside the mathematical properties of methods that can be applied to answer this question, as well as the details of software outputs. Each example and all the graphs in this book come with executable R code.
Download or read book A Call to Duty written by David Weber and published by Baen Publishing Enterprises. This book was released on 2014-09-16 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Growing up, Travis Uriah Long yearned for order and discipline in his life . . . the two things his neglectful mother couldnt or wouldnt provide. So when Travis enlisted in the Royal Manticoran Navy, he thought hed finally found the structure hed always wanted so desperately. But life in the RMN isnt exactly what he expected. Boot camp is rough and frustrating; his first ship assignment lax and disorderly; and with the Star Kingdom of Manticore still recovering from a devastating plague, the Navy is possibly on the edge of budgetary extinction. The Star Kingdom is a minor nation among the worlds of the Diaspora, its closest neighbors weeks or months away, with little in the way of resources. With only modest interstellar trade, no foreign contacts to speak of, a plague-ravaged economy to rebuild, and no enemies looming at the hyper limit, there are factions in Parliament who want nothing more than to scrap the Navy and shift its resources and manpower elsewhere. But those factions are mistaken. The universe is not a safe place. Travis Long is about to find that out. At the publisher's request, this title is sold without DRM (Digital Rights Management). About A Call to Duty: "A new series set in the universe of Webers popular heroine Honor Harrington gets off to a solid start. . . . Cowriters Zahn and Weber do an excellent job alluding to events known to longtime fans. . . . [T]his astronautical adventure is filled with . . . intrigue and political drama."_Publishers Weekly About the Honor Harrington series: _Weber combines realistic, engaging characters with intelligent technological projection and a deep understanding of military bureaucracy in this long-awaited Honor Harrington novelãFans of this venerable space opera will rejoice to see Honor back in action.Ó_Publishers Weekly _. . .everything you could want in a heroine ã. Excellent ã plenty of action.Ó_Science Fiction Age _Brilliant! Brilliant! Brilliant!Ó_Anne McCaffrey _Compelling combat combined with engaging characters for a great space opera adventure.Ó_Locus _Weber combines realistic, engaging characters with intelligent technological projection . . . Fans of this venerable space opera will rejoice . . .Ó_Publishers Weekly About Timothy Zahn: _Zahn keeps the story moving at a breakneck pace, maintaining excitement.Ó¾Publishers Weekly "[Y]ou can count on Timothy Zahn for three things: clean, sparse prose; good pacing; and great action scenes. The first book in the Cobra War series hits all those marks in admirable style and makes for a quick, entertaining sci-fi novel." ¾Blogcritics _[Conquerors Heritage] is another finely wrought space adventure . . . [with] social, political and emotional complications, all of which Zahn treats with his usual skill.Ó¾Booklist _Zahn paints every detail [in Angelmass] with gleamy realism . . . scientific dialogue that streams with starship hardware and military trooper talk . . . immensely appealing.Ó¾Kirkus Review
Download or read book Recording Secrets for the Small Studio written by Mike Senior and published by Taylor & Francis. This book was released on 2022-11-16 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this new edition, discover how to achieve commercial-grade recordings, even in the smallest studios, by applying power-user techniques from the world’s most successful producers. Recording Secrets for the Small Studio is based on the backroom strategies of more than 250 famous names. This thorough and down-to-earth guide leads you through a logical sequence of practical tasks to build your live-room skills progressively from the ground up, with user-friendly explanations that introduce technical concepts on a strictly need-to-know basis. On the way, you’ll unravel the mysteries of many specialist studio tactics and gain the confidence to tackle a full range of real-world recording situations. Specifically designed for small-studio enthusiasts, this book provides an intensive training course for those who want a fast track to releasing quality results, while the chapter summaries, assignments, and extensive online resources are perfect for school and college use. Learn the fundamental principles of mic technique that you can apply in any recording scenario – and how to avoid those rookie mistakes that all too often compromise the sonics of lower-budget productions. Explore advanced techniques which help industry insiders maintain their competitive edge even under the most adverse conditions: creative phase manipulation, improvised acoustics tweaks, inventive monitoring workarounds, and subtle psychological tricks. Find out where you don’t need to spend money, as well as how to make a limited budget really count. Make the best use of limited equipment and session time, especially in situations where you’re engineering and producing single-handed. Pick up tricks and tips from celebrated engineers and producers across the stylistic spectrum, including Steve Albini, Neal Avron, Roy Thomas Baker, Joe Barresi, Howard Benson, Tchad Blake, T-Bone Burnett, Geoff Emerick, Brian Eno, Paul Epworth, Shawn Everett, Humberto Gatica, Imogen Heap, Ross Hogarth, Trevor Horn, Rodney Jerkins, Leslie Ann Jones, Eddie Kramer, Jacquire King, Daniel Lanois, Sylvia Massy, Alan Meyerson, Justin Niebank, Gary Paczosa, Tony Platt, Jack Joseph Puig, David Reitzas, Bob Rock, Laura Sisk, Fraser T Smith, Young Guru, and many more. Now extensively expanded and updated, with new sections on contact mics, software instruments, squash mics, and ensemble depth distortion.
Download or read book Sustainable Management of Natural Resources written by Michel De Lara and published by Springer Science & Business Media. This book was released on 2008-08-07 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nowadays, environmental issues including air and water pollution, climate change, overexploitation of marine ecosystems, exhaustion of fossil resources, conservation of biodiversity are receiving major attention from the public, stakeholders and scholars from the local to the planetary scales. It is now clearly recognized that human activities yield major ecological and envir- mental stresses with irreversible loss of species, destruction of habitat or c- matecatastrophesasthemostdramaticexamplesoftheire?ects.Infact,these anthropogenic activities impact not only the states and dynamics of natural resources and ecosystems but also alter human health, well-being, welfare and economic wealth since these resources are support features for human life. The numerous outputs furnished by nature include direct goods such as food, drugs, energy along with indirect services such as the carbon cycle, the water cycle and pollination, to cite but a few. Hence, the various ecological changes our world is undergoing draw into question our ability to sustain economic production, wealth and the evolution of technology by taking natural systems into account. The concept of “sustainable development” covers such concerns, although no universal consensus exists about this notion. Sustainable development - phasizes the need to organize and control the dynamics and the complex - teractions between man, production activities, and natural resources in order to promote their coexistence and their common evolution. It points out the importance of studying the interfaces between society and nature, and es- ciallythecouplingbetweeneconomicsandecology.Itinducesinterdisciplinary scienti?c research for the assessment, the conservation and the management of natural resources.
Download or read book Loss Models written by Stuart A. Klugman and published by John Wiley & Sons. This book was released on 2012-01-25 with total page 758 pages. Available in PDF, EPUB and Kindle. Book excerpt: An update of one of the most trusted books on constructing and analyzing actuarial models Written by three renowned authorities in the actuarial field, Loss Models, Third Edition upholds the reputation for excellence that has made this book required reading for the Society of Actuaries (SOA) and Casualty Actuarial Society (CAS) qualification examinations. This update serves as a complete presentation of statistical methods for measuring risk and building models to measure loss in real-world events. This book maintains an approach to modeling and forecasting that utilizes tools related to risk theory, loss distributions, and survival models. Random variables, basic distributional quantities, the recursive method, and techniques for classifying and creating distributions are also discussed. Both parametric and non-parametric estimation methods are thoroughly covered along with advice for choosing an appropriate model. Features of the Third Edition include: Extended discussion of risk management and risk measures, including Tail-Value-at-Risk (TVaR) New sections on extreme value distributions and their estimation Inclusion of homogeneous, nonhomogeneous, and mixed Poisson processes Expanded coverage of copula models and their estimation Additional treatment of methods for constructing confidence regions when there is more than one parameter The book continues to distinguish itself by providing over 400 exercises that have appeared on previous SOA and CAS examinations. Intriguing examples from the fields of insurance and business are discussed throughout, and all data sets are available on the book's FTP site, along with programs that assist with conducting loss model analysis. Loss Models, Third Edition is an essential resource for students and aspiring actuaries who are preparing to take the SOA and CAS preliminary examinations. It is also a must-have reference for professional actuaries, graduate students in the actuarial field, and anyone who works with loss and risk models in their everyday work. To explore our additional offerings in actuarial exam preparation visit www.wiley.com/go/actuarialexamprep.
Download or read book Models for Discrete Longitudinal Data written by Geert Molenberghs and published by Springer Science & Business Media. This book was released on 2006-08-30 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: The linear mixed model has become the main parametric tool for the analysis of continuous longitudinal data, as the authors discussed in their 2000 book. Without putting too much emphasis on software, the book shows how the different approaches can be implemented within the SAS software package. The authors received the American Statistical Association's Excellence in Continuing Education Award based on short courses on longitudinal and incomplete data at the Joint Statistical Meetings of 2002 and 2004.
Download or read book Environmental Management of Marine Fish Farms written by British Columbia. Environmental Protection Division and published by . This book was released on 1990 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This document is intended to assist farm operators to avoid or minimize environmental impacts. It outlines B.C. Ministry of Environment (MoE) regulatory requirements and procedures which should be followed by all operators. Together with the Ministry's Environmental Monitoring Program for Marine Fish Farms and the Aquaculture Waste Control Regulation, it should help to ensure that environmental concerns under MoE jurisdiction are addressed and the industry is treated by MoE in a manner which is fair and consistent with other waste generating coastal activities. MoE emphasizes appropriate siting, acceptable waste management and other operational practices, and environmental monitoring at all farms to determine whether or not environmental impacts are occurring or are likely to occur. In addition, MoE is engaged in or supporting several studies into potential environmental impacts associated with marine fish farming.
Download or read book Business in Networks written by Hakan Hakansson and published by Wiley. This book was released on 2010-02-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a major outcome from a programme of business research that has stretched over the past thirty years. The aim of the book is to set out as simply as possible the ideas that have developed from this research and what they mean for the study and practice of business. The book seeks to explain what happens in the complex networks of companies in which business takes place. The book provides an overview of the process of business interaction and an explanation of how companies work with each other interactively in business networks. The book draws conclusions about the way that business evolves and develops and about how companies can operate effectively in an interactive world. The book is illustrated throughout by case examples drawn from our research.
