Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Download or read book The Impact of the Sarbanes Oxley Act written by United States. Congress. House. Committee on Financial Services and published by . This book was released on 2005 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Earnings Quality written by Jennifer Francis and published by Now Publishers Inc. This book was released on 2008 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.

Download or read book Securities Market Issues for the 21st Century written by Merritt B. Fox and published by . This book was released on 2018 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Entrepreneurship written by Marc J. Dollinger and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: For junior/senior/graduate-level courses in Entrepreneurship, New Venture Creation, and Small Business Strategy. Based on the premise that entrepreneurship can be studied systematically, this text offers a comprehensive presentation of the best current theory and practice. It takes a resource-based point-of-view, showing how to acquire and use resources and assets for competitive advantage. FOCUS ON THE NEW ECONOMY * NEW-Use of the Internet-Integrated throughout with special treatment in Ch. 6. * Demonstrates to students how the new economy still follows many of the rigorous rules of economics, and gives them examples of business-to-business and business-to-customer firms so that they can build better business models. * NEW-2 added chapters on e-entrepreneurship-Covers value pricing; market segmentation; lock-in; protection of intellectual property; and network externalities. * Examines the new economy and the types of resources, capabilities, and strategies that are needed for success in the Internet world. * Resource-based theory-Introduced in Ch. 2 and revisited in each subsequent chapter to help tie concepts together. * Presents an overarching framework, and helps students focu

Download or read book Technology and Global Change written by Arnulf Grübler and published by Cambridge University Press. This book was released on 2003-10-16 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book to comprehensibly describe how technology has shaped society and the environment over the last 200 years. It will be useful for researchers, as a textbook for graduate students, for people engaged in long-term policy planning in industry and government, for environmental activists, and for the wider public interested in history, technology, or environmental issues.

Download or read book The New Leader s 100 Day Action Plan written by George B. Bradt and published by John Wiley & Sons. This book was released on 2009-03-16 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Leader's 100-Day Action Plan, and the included downloadable forms, has proven itself to be a valuable resource for new leaders in any organization. This revision includes 40% new material and updates -- including new and updated downloadable forms -- with new chapters on: * A new chapter on POSITIONING yourself for a leadership role * A new chapter on what to do AFTER THE FIRST 100 DAYS * A new chapter on getting PROMOTED FROM WITHIN and what to do then

Download or read book Process Engineering and Industrial Management written by Jean-Pierre Dal Pont and published by John Wiley & Sons. This book was released on 2013-03-04 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: Process Engineering, the science and art of transforming raw materials and energy into a vast array of commercial materials, was conceived at the end of the 19th Century. Its history in the role of the Process Industries has been quite honorable, and techniques and products have contributed to improve health, welfare and quality of life. Today, industrial enterprises, which are still a major source of wealth, have to deal with new challenges in a global world. They need to reconsider their strategy taking into account environmental constraints, social requirements, profit, competition, and resource depletion. “Systems thinking” is a prerequisite from process development at the lab level to good project management. New manufacturing concepts have to be considered, taking into account LCA, supply chain management, recycling, plant flexibility, continuous development, process intensification and innovation. This book combines experience from academia and industry in the field of industrialization, i.e. in all processes involved in the conversion of research into successful operations. Enterprises are facing major challenges in a world of fierce competition and globalization. Process engineering techniques provide Process Industries with the necessary tools to cope with these issues. The chapters of this book give a new approach to the management of technology, projects and manufacturing. Contents Part 1: The Company as of Today 1. The Industrial Company: its Purpose, History, Context, and its Tomorrow?, Jean-Pierre Dal Pont. 2. The Two Modes of Operation of the Company – Operational and Entrepreneurial, Jean-Pierre Dal Pont. 3. The Strategic Management of the Company: Industrial Aspects, Jean-Pierre Dal Pont. Part 2: Process Development and Industrialization 4. Chemical Engineering and Process Engineering, Jean-Pierre Dal Pont. 5. Foundations of Process Industrialization, Jean-François Joly. 6. The Industrialization Process: Preliminary Projects, Jean-Pierre Dal Pont and Michel Royer. 7. Lifecycle Analysis and Eco-Design: Innovation Tools for Sustainable Industrial Chemistry, Sylvain Caillol. 8. Methods for Design and Evaluation of Sustainable Processes and Industrial Systems, Catherine Azzaro-Pantel. 9. Project Management Techniques: Engineering, Jean-Pierre Dal Pont. Part 3: The Necessary Adaptation of the Company for the Future 10. Japanese Methods, Jean-Pierre Dal Pont. 11. Innovation in Chemical Engineering Industries, Oliver Potier and Mauricio Camargo. 12. The Place of Intensified Processes in the Plant of the Future, Laurent Falk. 13. Change Management, Jean-Pierre Dal Pont. 14. The Plant of the Future, Jean-Pierre Dal Pont.

Download or read book The Performance Economy written by W. Stahel and published by Springer. This book was released on 2010-02-24 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated and revised edition outlines strategies and models for how to use technology and knowledge to improve performance, create jobs and increase income. It shows what skills will be required to produce, sell and manage performance over time, and how manual jobs can contribute to reduce the consumption of non-renewable resources.

Download or read book Winning the Oil Endgame written by Amory B. Lovins and published by Earthscan. This book was released on 2004 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enough about the oil problem. Here?s the solution.Over a few decades, starting now, a vibrant US economy (then others) can completely phase out oil. This will save a net $70 billion a year, revitalize key industries and rural America, create a million jobs, and enhance security.Here?s the roadmap ? independent, peer-reviewed, co-sponsored by the Pentagon ? for the transition beyond oil, led by business and profit.

Download or read book Information Trading and Product Market Interactions written by Heather Elise Tookes and published by . This book was released on 2003 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sharing Clinical Trial Data written by Institute of Medicine and published by National Academies Press. This book was released on 2015-04-20 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Data sharing can accelerate new discoveries by avoiding duplicative trials, stimulating new ideas for research, and enabling the maximal scientific knowledge and benefits to be gained from the efforts of clinical trial participants and investigators. At the same time, sharing clinical trial data presents risks, burdens, and challenges. These include the need to protect the privacy and honor the consent of clinical trial participants; safeguard the legitimate economic interests of sponsors; and guard against invalid secondary analyses, which could undermine trust in clinical trials or otherwise harm public health. Sharing Clinical Trial Data presents activities and strategies for the responsible sharing of clinical trial data. With the goal of increasing scientific knowledge to lead to better therapies for patients, this book identifies guiding principles and makes recommendations to maximize the benefits and minimize risks. This report offers guidance on the types of clinical trial data available at different points in the process, the points in the process at which each type of data should be shared, methods for sharing data, what groups should have access to data, and future knowledge and infrastructure needs. Responsible sharing of clinical trial data will allow other investigators to replicate published findings and carry out additional analyses, strengthen the evidence base for regulatory and clinical decisions, and increase the scientific knowledge gained from investments by the funders of clinical trials. The recommendations of Sharing Clinical Trial Data will be useful both now and well into the future as improved sharing of data leads to a stronger evidence base for treatment. This book will be of interest to stakeholders across the spectrum of research-from funders, to researchers, to journals, to physicians, and ultimately, to patients.

Download or read book Project Management in Practice written by Samuel J. Mantel and published by John Wiley & Sons. This book was released on 2011 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Project Management in Practice, 4th Edition focuses on the technical aspects of project management that are directly related to practice.

Download or read book Financial Reporting and Analysis written by Lawrence Revsine and published by McGraw-Hill/Irwin. This book was released on 2008-06-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true "user" perspective by discussing the contracting and decision implications of accounting and this helps readers understand why accounting choices matter and to whom. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives, able to read, use, and interpret the statements and-most importantly understand how and why managers can utilize the flexibility in GAAP to manipulate the numbers for their own purposes.

Download or read book Big Data written by Cornelia Hammer and published by International Monetary Fund. This book was released on 2017-09-13 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Big data are part of a paradigm shift that is significantly transforming statistical agencies, processes, and data analysis. While administrative and satellite data are already well established, the statistical community is now experimenting with structured and unstructured human-sourced, process-mediated, and machine-generated big data. The proposed SDN sets out a typology of big data for statistics and highlights that opportunities to exploit big data for official statistics will vary across countries and statistical domains. To illustrate the former, examples from a diverse set of countries are presented. To provide a balanced assessment on big data, the proposed SDN also discusses the key challenges that come with proprietary data from the private sector with regard to accessibility, representativeness, and sustainability. It concludes by discussing the implications for the statistical community going forward.

Download or read book Determinants of Board Members Financial Expertise Empirical Evidence from France written by Thomas Jeanjean and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Very few countries require directors to be financially literate. This article investigates the determinants of boards' financial expertise using a sample of 95 non-financial French listed firms. We construct a measure of financial expertise based on educational and career background data for 943 individuals occupying 1,140 posts in our sample and explore the determinants of average per-firm financial expertise using a Tobit analysis. We find that average financial expertise is negatively associated with board type (two-tier versus one-tier) and growth opportunities and positively associated with board independence, ownership concentration, and institutional ownership. These findings are robust to sensitivity analyses.

Download or read book Investing in Successful Summer Programs written by Jennifer Sloan McCombs and published by . This book was released on 2021-06-30 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research evidence suggests that summer breaks contribute to income-based achievement and opportunity gaps for children and youth. However, summertime can also be used to provide programs that support an array of goals for children and youth, including improved academic achievement, physical health, mental health, social and emotional well-being, the acquisition of skills, and the development of interests. This report is intended to provide practitioners, policymakers, and funders current information about the effectiveness of summer programs designed for children and youth entering grades K-12. Policymakers increasingly expect that the creation of and investment in summer programs will be based on research evidence. Notably, the 2015 Every Student Succeeds Act (ESSA) directs schools and districts to adopt programs that are supported by research evidence if those programs are funded by specific federal streams. Although summer programs can benefit children and youth who attend, not all programs result in improved outcomes. RAND researchers identified 43 summer programs with positive outcomes that met the top three tiers of ESSA's evidence standards. These programs were identified through an initial literature search of 3,671 citations and a full-text review of 1,360 documents and address academic learning, learning at home, social and emotional well-being, and employment and career outcomes. The authors summarize the evidence and provide detailed information on each of the 43 programs, focusing on the evidence linking summer programs with outcomes and classifying the programs according to the top three evidence tiers (strong, moderate, or promising evidence) consistent with ESSA and subsequent federal regulatory guidance.