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Us Oil Companies Earnings Management In Response To Hurricanes Katrina And Rita
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Book Synopsis U.S. Oil Companies' Earnings Management in Response to Hurricanes Katrina and Rita by : Donal Byard
Download or read book U.S. Oil Companies' Earnings Management in Response to Hurricanes Katrina and Rita written by Donal Byard and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines earnings management by U.S.-based oil companies in the period immediately after the impact of hurricanes Katrina and Rita. We show that large petroleum refining firms - but not the smaller crude oil and gas production companies - recorded significant abnormal income-decreasing accruals in the fiscal quarter immediately after the impact of hurricanes Katrina and Rita (Q4 of 2005). In addition, we show that these results are driven by abnormal current accruals. Prior studies show that some firms respond to periods of heightened political scrutiny by recording abnormal income-decreasing accruals (e.g., Cahan, 1992; Han and Wang, 1998). Our results add to this stream of research by examining a political cost-increasing event that occurred after the passage of the Sarbanes-Oxley Act (SOX) of 2002. The results suggest that in the post-SOX period managers continue to engage in income-decreasing earnings management during periods of heightened political cost sensitivity, at least in the case of large petroleum refining firms.
Book Synopsis The Department of Energy's Use of the Strategic Petroleum Reserve in Response to Hurricanes Katrina and Rita by :
Download or read book The Department of Energy's Use of the Strategic Petroleum Reserve in Response to Hurricanes Katrina and Rita written by and published by . This book was released on 2006 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Agency Management of Contractors Responding to Hurricanes Katrina and Rita by : William T. Woods
Download or read book Agency Management of Contractors Responding to Hurricanes Katrina and Rita written by William T. Woods and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Crises and Earnings Management Behavior by : Bruno Maria Franceschetti
Download or read book Financial Crises and Earnings Management Behavior written by Bruno Maria Franceschetti and published by Springer. This book was released on 2017-08-03 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no consistent effect on earnings quality since managers’ earnings behavior does not differ from the pre-crisis to the crisis period. The author accordingly argues against the existence of a causal law based on a constant conjunction model (i.e., whenever a financial crisis happens, earnings management occurs) and concludes that financial crises cannot be seen as the cause of earnings management. The critical realism perspective, on the other hand, casts light on managers’ reasons for acting like an earnings manager; in conjunction with the more traditional positivist approach, it assists in refuting the idea of financial crises as a generative mechanism for earnings management. The author concludes by exploring other structures at work that might be responsible for earnings management. This book will be of interest to both academics and a wide range of professionals.
Book Synopsis Understanding Accounting Academic Research by : Stephen R. Moehrle
Download or read book Understanding Accounting Academic Research written by Stephen R. Moehrle and published by Emerald Group Publishing. This book was released on 2013-06-25 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.
Book Synopsis Theory and Practice of Illegitimate Finance by : Rafay, Abdul
Download or read book Theory and Practice of Illegitimate Finance written by Rafay, Abdul and published by IGI Global. This book was released on 2023-09-14 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today's interconnected world, fraud and corruption threaten the integrity of global financial systems, making illicit and illegitimate finance a pressing concern across industries. Editor Abdul Rafay, an esteemed academic scholar in financial crimes, corporate finance, and financial technology, offers the definitive solution to the Theory and Practice of Illegitimate Finance. This premier reference work comprehensively explores all facets of illicit finance, providing invaluable insights and real-world case studies on financial crimes, money laundering, tax evasion, and fraudulent practices. Through meticulous research and analysis, the book equips business owners, policymakers, researchers, and industry professionals with strategies to combat and prevent illicit finance from infiltrating financial institutions and businesses. As an indispensable resource for academicians and students, Theory and Practice of Illegitimate Finance empowers readers to tackle the complexities of illicit finance. Abdul Rafay's unparalleled expertise, evident from his successful editing of previous books and numerous research papers, enhances the book's credibility. By embracing the transformative journey offered by the book's insights, readers from all walks of life can contribute to a more transparent and accountable financial world, ensuring the integrity of global finance systems and paving the way for a brighter and more secure future.
Book Synopsis The Routledge Companion to Financial Accounting Theory by : Stewart Jones
Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Book Synopsis Why We Hate the Oil Companies by : John Hofmeister
Download or read book Why We Hate the Oil Companies written by John Hofmeister and published by Macmillan. This book was released on 2011-08-30 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: As president of Shell Oil, John Hofmeister was known for being a straight shooter, willing to challenge his peers throughout the industry. Now, he's a man on a mission, the founder of Citizens for Affordable Energy, crisscrossing the country in a grassroots campaign to change the way we look at energy in this country. While pundits proffer false new promises of green energy independence, or flatly deny the existence of a problem, Hofmeister offers an insider's view of what's behind the energy companies' posturing, and how politicians use energy misinformation, disinformation, and lack of information to get and stay elected. He tackles the energy controversy head-on, without regard for political correctness. He also provides a new framework for solving difficult problems, identifying solutions that will lead to a future of comfortable lifestyles, affordable and clean energy, environmental protection, and sustained economic competitiveness.
Book Synopsis Congressional Record by : United States. Congress
Download or read book Congressional Record written by United States. Congress and published by . This book was released on with total page 2146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Climate Change and the Private Sector by : Craig Hart
Download or read book Climate Change and the Private Sector written by Craig Hart and published by Routledge. This book was released on 2013-07-24 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Climate Change and the Private Sector explores the challenges of transforming our energy infrastructure to become carbon neutral and adapting to climate change in the twenty-first century. It examines the critical role that the private sector must play in these challenges. To transform the global energy complex to be carbon neutral within a time frame designed to prevent irreparable damage to the environment presents unprecedented challenges. The private sector must deploy financial, material, and engineering resources on a scale never before undertaken — with government providing leadership, removing barriers and supporting industry efforts through policies that mobilize markets to achieve environmental objectives. A key element of supporting private sector initiative to address climate change is policies that help form and sustain markets that supply, finance and generate demand for the technologies necessary to transform our energy infrastructure. The characteristics and examples of these policies are explored in detail. Companies that respond to these challenges both by mitigating greenhouse gases and adapting to climate change will enhance their own competitiveness and contribute to society in the process. Companies that embrace the challenge to decarbonize their manufacturing operations, whether in response to regulation (or the threat of regulation) or market opportunities, invariably discover ways to improve their operations in the process that could potentially enhance their ability to produce better products, more efficiently. The book explores examples of companies that have redesigned their products and manufacturing processes, and in doing so transformed themselves and reshaped their industries. As in the case of companies mitigating greenhouse gas emissions, companies that lead their industries in adapting their own operations to a changing physical environment are more likely to ensure their resilience in a changing business environment. This book provides business, policy and academic audiences with an in-depth exploration of the subject, and a practical guide to action.
Author :U.S. Global Change Research Program Publisher :Cambridge University Press ISBN 13 :0521144078 Total Pages :193 pages Book Rating :4.5/5 (211 download)
Book Synopsis Global Climate Change Impacts in the United States by : U.S. Global Change Research Program
Download or read book Global Climate Change Impacts in the United States written by U.S. Global Change Research Program and published by Cambridge University Press. This book was released on 2009-08-24 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: Summarizes the science of climate change and impacts on the United States, for the public and policymakers.
Book Synopsis Impact of Climate Risk on the Energy System by : Amy Myers Jaffe
Download or read book Impact of Climate Risk on the Energy System written by Amy Myers Jaffe and published by Council on Foreign Relations Press. This book was released on 2019-09-13 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Climate change affects virtually every aspect of the U.S. energy system. As climatic effects such as rising seas and extreme weather continue to appear across many geographies, U.S. energy infrastructure is increasingly at risk. The U.S. Gulf Coast--which is home to 44 percent of total U.S. oil refining capacity and several major ports--is highly vulnerable to flooding events and dangerous ocean surges during severe storms and hurricanes. The link between water availability and energy and electricity production creates another layer of risk to U.S. energy security. Climate risk could manifest not only in physical damages, but also in financial market failures. Climate change-related challenges could impede energy firms' access to capital markets or private insurance markets. Already, climate-related risks have created severe financial problems at a handful of U.S. energy firms, forcing them to interrupt their sales of energy to consumers in particular locations. Over time, climatic disruptions to domestic energy supply could entail huge economic losses and potentially require sizable domestic military mobilizations. The United States is ill prepared for this national security challenge, and public debate about emergency preparedness is virtually nonexistent. To explore the challenges of climate risk to the U.S. energy system and national security, the Council on Foreign Relations organized a two-day workshop in New York, on March 18 and 19, 2019. The gathering of fifty participants included current and former state and federal government officials and regulators, entrepreneurs, scientists, investors, financial- and corporate-sector leaders, credit agencies, insurers, nongovernmental organizations, and energy policy experts. During their deliberations, workshop participants explored how climate-related risks to U.S. energy infrastructure, financial markets, and national security could be measured, managed, and mitigated. Impact of Climate Risk on the Energy System summarizes the insights from this workshop and includes contributions from seven expert authors delving into related topics.
Book Synopsis Deepwater Horizon Oil Spill by : Curry L. Hagerty
Download or read book Deepwater Horizon Oil Spill written by Curry L. Hagerty and published by DIANE Publishing. This book was released on 2010-10 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: On April 20, 2010, an explosion and fire occurred on the Deepwater Horizon drilling rig in the Gulf of Mexico (GoM). This resulted in 11 worker fatalities, a massive oil release, and a national response effort in the GoM region by the federal and state governments as well as BP. Contents of this report: (1) Intro.; (2) Setting in the GoM: Oil and Gas Recovery; Weather and Ocean Currents; Biological Resources; (3) Offshore Oil and Gas Drilling Technology; (4) Fed. Statutory Framework; (5) Fed. Regulatory Framework; (6) Environmental and Economic Impacts; (7) Labor Issues; (8) Reorganization of Minerals Mgmt. Service; (9) FEMA Issues; Exxon Valdez; Recent Regional Disaster History; (10) Conclusion. Charts and tables.
Download or read book Crude Existence written by Kristin Reed and published by Univ of California Press. This book was released on 2009-11-15 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: After decades of civil war and instability, the African country of Angola is experiencing a spectacular economic boom thanks to its most valuable natural resource: oil. Focusing on the everyday realities of people living in the extraction zones, Reed explores the exclusion, degradation, and violence that are the fruits of petrocapitalism in Angola.
Book Synopsis Catastrophe Risk Financing in Developing Countries by : J. David Cummins
Download or read book Catastrophe Risk Financing in Developing Countries written by J. David Cummins and published by World Bank Publications. This book was released on 2009 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Catastrophe Risk Financing in Developing Countries' provides a detailed analysis of the imperfections and inefficiencies that impede the emergence of competitive catastrophe risk markets in developing countries. The book demonstrates how donors and international financial institutions can assist governments in middle- and low-income countries in promoting effective and affordable catastrophe risk financing solutions. The authors present guiding principles on how and when governments, with assistance from donors and international financial institutions, should intervene in catastrophe insurance markets. They also identify key activities to be undertaken by donors and institutions that would allow middle- and low-income countries to develop competitive and cost-effective catastrophe risk financing strategies at both the macro (government) and micro (household) levels. These principles and activities are expected to inform good practices and ensure desirable results in catastrophe insurance projects. 'Catastrophe Risk Financing in Developing Countries' offers valuable advice and guidelines to policy makers and insurance practitioners involved in the development of catastrophe insurance programs in developing countries.
Author :United States. Congress. Senate. Committee on Energy and Natural Resources Publisher : ISBN 13 : Total Pages :160 pages Book Rating :4.0/5 ( download)
Book Synopsis Gasoline Prices by : United States. Congress. Senate. Committee on Energy and Natural Resources
Download or read book Gasoline Prices written by United States. Congress. Senate. Committee on Energy and Natural Resources and published by . This book was released on 2006 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Gasoline Prices written by and published by DIANE Publishing. This book was released on with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
