Beyond the CFO and Accrual Decisions

Download Beyond the CFO and Accrual Decisions PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 53 pages
Book Rating : 4.:/5 (13 download)

DOWNLOAD NOW!


Book Synopsis Beyond the CFO and Accrual Decisions by : Bradley Lawson

Download or read book Beyond the CFO and Accrual Decisions written by Bradley Lawson and published by . This book was released on 2013 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine whether managers besides the CFO have 'styles' that affect firms' reporting and operating decisions. Following recent studies, we develop a dataset of individual audit committee chairs, CEOs, and CFOs, that tracks their movements across firms and over time. Although audit committee chairs serve a monitoring role, research suggests that each of these management groups could exert their individual 'styles' on firms' reporting and operating decisions. We find that each of these groups significantly affect firms' accrual- and real activities-based decisions, even when controlling for the effect of the other groups. Also, we find the influence of these individuals is not impacted by their managerial discretion or job demands. Last, we provide evidence that certain observable demographic measures explain some of the managers' decisions. These results add to the literature because they suggest that managers besides the CFO can significantly influence reporting and operating decisions, and the influence of these managers extends beyond accounting-based techniques to include non-accounting-based decisions.

Cfos' Incentives and Earnings Management Ethics Impact on Their Financial Decisions

Download Cfos' Incentives and Earnings Management Ethics Impact on Their Financial Decisions PDF Online Free

Author :
Publisher : Grin Publishing
ISBN 13 : 9783668307889
Total Pages : 20 pages
Book Rating : 4.3/5 (78 download)

DOWNLOAD NOW!


Book Synopsis Cfos' Incentives and Earnings Management Ethics Impact on Their Financial Decisions by : Dennis Nangabo

Download or read book Cfos' Incentives and Earnings Management Ethics Impact on Their Financial Decisions written by Dennis Nangabo and published by Grin Publishing. This book was released on 2016-09-28 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2015 in the subject Art - Arts Management, language: English, abstract: Despite the regulatory reforms targeted at limiting aggressive earnings management and financial reporting continues to be a major concern of the regulators, standards setters and the industry practitioners. To bring the practice to light and offer mitigative solutions, the paper carries out an experiment to investigate the impact of two independent variables on the discretionary CFO's expense control. Incentive conflict, one of the independent variable is manipulated at two different levels (past and present). EM-Ethics (earnings management ethics) is the other CFOs independent variable (low vs. high). And it is measured as the CFOs assessment of the ethicalness of the primary earnings management motivations. We discover that the EM-Ethics and incentive conflict interact to determine the discretionary accruals for the CFOs such that (a) when the incentive conflict is absent, the CFOs with high (low) EM-Ethics do tend to resist (give in) the corporate incentive through booking higher (lower) expense accrual. (b) when the incentive conflict is absent, the CFOs with (high) low EM-Ethics do tend to resist (give into) the incentive through booking (lower) higher expense accruals. The practical and theoretical implications of the research findings are discussed.

Earnings Management

Download Earnings Management PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

DOWNLOAD NOW!


Book Synopsis Earnings Management by : Joshua Ronen

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?

Accrual Budgeting

Download Accrual Budgeting PDF Online Free

Author :
Publisher : DIANE Publishing
ISBN 13 : 1428970150
Total Pages : 222 pages
Book Rating : 4.4/5 (289 download)

DOWNLOAD NOW!


Book Synopsis Accrual Budgeting by : United States. General Accounting Office

Download or read book Accrual Budgeting written by United States. General Accounting Office and published by DIANE Publishing. This book was released on 2000 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Chief Financial Officer

Download The Chief Financial Officer PDF Online Free

Author :
Publisher : The Economist
ISBN 13 : 1610393864
Total Pages : 162 pages
Book Rating : 4.6/5 (13 download)

DOWNLOAD NOW!


Book Synopsis The Chief Financial Officer by : The Economist

Download or read book The Chief Financial Officer written by The Economist and published by The Economist. This book was released on 2014-04-08 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid rise in importance of the role of the chief financial officer -- from back-office accountant to front-line executive -- is unrivaled by that of any other corporate position. With access to every facet of the business, CFOs now wield a level of influence matched only by chief executives. This book explains how CFOs earned their privileged status, and what the future may hold for them. It describes their ever-expanding role, and how they are reshaping their departments to help them deal with that transformation. Insights from current and former CFOs provide a first-hand perspective on finance leaders' aspirations and doubts. It is a useful reference for finance chiefs seeking to learn from peers and benchmark their own performance; for those looking to build a career in the C-Suite; for managers seeking to improve their relationship with the finance department; for service providers -- banks, accountancies and consulting firms -- and anyone else who wants to get on the good side of the keeper of the corporate checkbook.

Applied Corporate Finance

Download Applied Corporate Finance PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1118808932
Total Pages : 663 pages
Book Rating : 4.1/5 (188 download)

DOWNLOAD NOW!


Book Synopsis Applied Corporate Finance by : Aswath Damodaran

Download or read book Applied Corporate Finance written by Aswath Damodaran and published by John Wiley & Sons. This book was released on 2014-10-27 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aswath Damodaran, distinguished author, Professor of Finance, and David Margolis, Teaching Fellow at the NYU Stern School of Business, has delivered the newest edition of Applied Corporate Finance. This readable text provides the practical advice students and practitioners need rather than a sole concentration on debate theory, assumptions, or models. Like no other text of its kind, Applied Corporate Finance, 4th Edition applies corporate finance to real companies. It now contains six real-world core companies to study and follow. Business decisions are classified for students into three groups: investment, financing, and dividend decisions.

Wiley Federal Government Auditing

Download Wiley Federal Government Auditing PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1118555856
Total Pages : 438 pages
Book Rating : 4.1/5 (185 download)

DOWNLOAD NOW!


Book Synopsis Wiley Federal Government Auditing by : Edward F. Kearney

Download or read book Wiley Federal Government Auditing written by Edward F. Kearney and published by John Wiley & Sons. This book was released on 2013-07-22 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find needed information quickly Detailed guidance on what, why, how, and by whom Federal audits should be made Discussion on internal control over Federal financial reporting Recent developments in auditing standards Federal financial statements, budgeting, accounting, and more Coverage of the scope and work required in an audit of Federal departments and agencies Examples of Federal audits Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.

Accounting Principles

Download Accounting Principles PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1394254792
Total Pages : 1506 pages
Book Rating : 4.3/5 (942 download)

DOWNLOAD NOW!


Book Synopsis Accounting Principles by : Jerry J. Weygandt

Download or read book Accounting Principles written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2024-04-16 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Principles, 15th Edition by Jerry Weygandt, Paul Kimmel, and Jill Mitchell provides a practical introduction to introductory accounting from the sole proprietor perspective with a hands-on, active learning experience to improve student understanding, retention, and engagement. Students work through integrated practice at the point of learning with real-world connections and high-quality assessment, ensuring they learn concepts more efficiently and understand the why and how of accounting application. In addition, Accounting Principles, 15th Edition includes a variety of hands-on activities and resources that enhance practical learning and key skills, including running cases, various data analytics assignments, and coverage of leading industry topics. These resources help develop critical thinking and business decision-making skills, preparing students for future job success no matter what path they take.

Financial and Managerial Accounting

Download Financial and Managerial Accounting PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119752620
Total Pages : 1458 pages
Book Rating : 4.1/5 (197 download)

DOWNLOAD NOW!


Book Synopsis Financial and Managerial Accounting by : Jerry J. Weygandt

Download or read book Financial and Managerial Accounting written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2020-11-17 with total page 1458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial and Managerial Accounting, 4th Edition, provides students with a clear introduction to the fundamental financial and managerial concepts needed for anyone pursuing a career in accounting or business. Through a focus on accounting transactions, real-world industry examples, and robust assessment, students develop a solid understanding of how to apply accounting principles and techniques in practice. By connecting the classroom to the business world with an emphasis on decision making and key data analysis skills appropriate at the introductory level, Financial and Managerial Accounting ensures students are more engaged and better prepared for careers as professionals in the modern business world.

Profit First

Download Profit First PDF Online Free

Author :
Publisher : Penguin
ISBN 13 : 073521414X
Total Pages : 225 pages
Book Rating : 4.7/5 (352 download)

DOWNLOAD NOW!


Book Synopsis Profit First by : Mike Michalowicz

Download or read book Profit First written by Mike Michalowicz and published by Penguin. This book was released on 2017-02-21 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Author of cult classics The Pumpkin Plan and The Toilet Paper Entrepreneur offers a simple, counterintuitive cash management solution that will help small businesses break out of the doom spiral and achieve instant profitability. Conventional accounting uses the logical (albeit, flawed) formula: Sales - Expenses = Profit. The problem is, businesses are run by humans, and humans aren't always logical. Serial entrepreneur Mike Michalowicz has developed a behavioral approach to accounting to flip the formula: Sales - Profit = Expenses. Just as the most effective weight loss strategy is to limit portions by using smaller plates, Michalowicz shows that by taking profit first and apportioning only what remains for expenses, entrepreneurs will transform their businesses from cash-eating monsters to profitable cash cows. Using Michalowicz's Profit First system, readers will learn that: · Following 4 simple principles can simplify accounting and make it easier to manage a profitable business by looking at bank account balances. · A small, profitable business can be worth much more than a large business surviving on its top line. · Businesses that attain early and sustained profitability have a better shot at achieving long-term growth. With dozens of case studies, practical, step-by-step advice, and his signature sense of humor, Michalowicz has the game-changing roadmap for any entrepreneur to make money they always dreamed of.

Management Control Systems

Download Management Control Systems PDF Online Free

Author :
Publisher : Pearson Education
ISBN 13 : 9780273708018
Total Pages : 876 pages
Book Rating : 4.7/5 (8 download)

DOWNLOAD NOW!


Book Synopsis Management Control Systems by : Kenneth A. Merchant

Download or read book Management Control Systems written by Kenneth A. Merchant and published by Pearson Education. This book was released on 2007 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt: With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.

Encyclopedia of Finance

Download Encyclopedia of Finance PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 0387262849
Total Pages : 861 pages
Book Rating : 4.3/5 (872 download)

DOWNLOAD NOW!


Book Synopsis Encyclopedia of Finance by : Cheng-Few Lee

Download or read book Encyclopedia of Finance written by Cheng-Few Lee and published by Springer Science & Business Media. This book was released on 2006-07-27 with total page 861 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a major new reference work covering all aspects of finance. Coverage includes finance (financial management, security analysis, portfolio management, financial markets and instruments, insurance, real estate, options and futures, international finance) and statistical applications in finance (applications in portfolio analysis, option pricing models and financial research). The project is designed to attract both an academic and professional market. It also has an international approach to ensure its maximum appeal. The Editors' wish is that the readers will find the encyclopedia to be an invaluable resource.

Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation: to 25; Pages:26 to 50; Pages:51 to 75; Pages:76 to 100; Pages:101 to 120

Download Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation: to 25; Pages:26 to 50; Pages:51 to 75; Pages:76 to 100; Pages:101 to 120 PDF Online Free

Author :
Publisher : ProQuest
ISBN 13 : 9780549163251
Total Pages : 120 pages
Book Rating : 4.1/5 (632 download)

DOWNLOAD NOW!


Book Synopsis Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation: to 25; Pages:26 to 50; Pages:51 to 75; Pages:76 to 100; Pages:101 to 120 by : Amy Yunzhi Zang

Download or read book Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation: to 25; Pages:26 to 50; Pages:51 to 75; Pages:76 to 100; Pages:101 to 120 written by Amy Yunzhi Zang and published by ProQuest. This book was released on 2000 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to Earnings Management

Download Introduction to Earnings Management PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 3319626868
Total Pages : 120 pages
Book Rating : 4.3/5 (196 download)

DOWNLOAD NOW!


Book Synopsis Introduction to Earnings Management by : Malek El Diri

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.

The X-11 Variant of the Census Method II Seasonal Adjustment Program

Download The X-11 Variant of the Census Method II Seasonal Adjustment Program PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.:/5 (891 download)

DOWNLOAD NOW!


Book Synopsis The X-11 Variant of the Census Method II Seasonal Adjustment Program by : Julius Shiskin

Download or read book The X-11 Variant of the Census Method II Seasonal Adjustment Program written by Julius Shiskin and published by . This book was released on 1965 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Quality

Download Earnings Quality PDF Online Free

Author :
Publisher : Research Foundation of the Institute of Chartered Financial Analysts
ISBN 13 : 9780943205687
Total Pages : 152 pages
Book Rating : 4.2/5 (56 download)

DOWNLOAD NOW!


Book Synopsis Earnings Quality by : Patricia M. Dechow

Download or read book Earnings Quality written by Patricia M. Dechow and published by Research Foundation of the Institute of Chartered Financial Analysts. This book was released on 2004-01-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

CFO.

Download CFO. PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 862 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!


Book Synopsis CFO. by :

Download or read book CFO. written by and published by . This book was released on 1988 with total page 862 pages. Available in PDF, EPUB and Kindle. Book excerpt: