Reporting Non-GAAP Financial Measures

Download Reporting Non-GAAP Financial Measures PDF Online Free

Author :
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1527543978
Total Pages : 420 pages
Book Rating : 4.5/5 (275 download)

DOWNLOAD NOW!


Book Synopsis Reporting Non-GAAP Financial Measures by : Nicola Moscariello

Download or read book Reporting Non-GAAP Financial Measures written by Nicola Moscariello and published by Cambridge Scholars Publishing. This book was released on 2019-11-25 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.

The Number

Download The Number PDF Online Free

Author :
Publisher : Random House
ISBN 13 : 1588362884
Total Pages : 233 pages
Book Rating : 4.5/5 (883 download)

DOWNLOAD NOW!


Book Synopsis The Number by : Alex Berenson

Download or read book The Number written by Alex Berenson and published by Random House. This book was released on 2003-03-04 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this commanding big-picture analysis of what went wrong in corporate America, Alex Berenson, a top financial investigative reporter for The New York Times, examines the common thread connecting Enron, Worldcom, Halliburton, Computer Associates, Tyco, and other recent corporate scandals: the cult of the number. Every three months, 14,000 publicly traded companies report sales and profits to their shareholders. Nothing is more important in these quarterly announcements than earnings per share, the lodestar that investors—and these days, that’s most of us—use to judge the health of corporate America. earnings per share is the number for which all other numbers are sacrificed. It is the distilled truth of a company’s health. Too bad it’s often a lie. The Number provides a comprehensive overview of how Wall Street and corporate America lost their way during the great bull market that began in 1982. With fresh insight, wit, and a broad historical perspective, Berenson puts the accounting fraud of the past three years in context, describing how decades of lax standards and shady practices contributed to our current economic troubles. As the bull market turned into a bubble, Wall Street became utterly focused on “the number,” companies’ quarterly earnings. Along the way, the market lost track of what companies are really supposed to do—build profitable businesses with sustainable futures. With their pay soaring, and increasingly tied to their companies’ shares, executives were more than happy to give Wall Street the predictable earnings reports it wanted, what-ever the reality of their businesses. Accountants, analysts, money managers, and individual investors played along, while the Securities and Exchange Commission found itself overwhelmed and underequipped to cope with the earnings game. The Number offers a unified vision of how today’s accounting scandals reflect a broader system failure. As long as investors remain too focused on the number, companies will find ways to manipulate it. Alex Berenson gives anyone who has ever invested in—or worked for—a public company the tools necessary to see beyond the cult of the number, understand accounting and its limits, and recognize patterns that can lead to fraud. After two decades of stock market hype, The Number offers a welcome dose of truth about the way Wall Street and corporate America really work.

The Essays of Warren Buffett

Download The Essays of Warren Buffett PDF Online Free

Author :
Publisher : Carolina Academic Press
ISBN 13 : 1611634474
Total Pages : 281 pages
Book Rating : 4.6/5 (116 download)

DOWNLOAD NOW!


Book Synopsis The Essays of Warren Buffett by : Lawrence A. Cunningham

Download or read book The Essays of Warren Buffett written by Lawrence A. Cunningham and published by Carolina Academic Press. This book was released on 2013-03-15 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the third edition of this international best seller, Lawrence Cunningham brings you the latest wisdom from Warren Buffett’s annual letters to Berkshire Hathaway shareholders. New material addresses: the financial crisis and its continuing implications for investors, managers and society; the housing bubble at the bottom of that crisis; the debt and derivatives excesses that fueled the crisis and how to deal with them; controlling risk and protecting reputation in corporate governance; Berkshire’s acquisition and operation of Burlington Northern Santa Fe; the role of oversight in heavily regulated industries; investment possibilities today; and weaknesses of popular option valuation models. Some other material has been rearranged to deepen the themes and lessons that the collection has always produced: Buffett’s “owner-related business principles” are in the prologue as a separate subject and valuation and accounting topics are spread over four instead of two sections and reordered to sharpen their payoff. Media coverage is available at the following links: Interviews/Podcasts: Motley Fool, click here. Money, Riches and Wealth, click here. Manual of Ideas, click here. Corporate Counsel, click here. Reviews: William J. Taylor, ABA Banking Journal, click here. Bob Morris, Blogging on Business, click here. Pamela Holmes, Saturday Evening Post, click here. Kevin M. LaCroix, D&O Diary, click here. Blog Posts: On Finance issues (Columbia University), click here. On Berkshire post-Buffett (Manual of Ideas), click here. On Publishing the book (Value Walk), click here. On Governance issues (Harvard University blog), click here. Featured Stories/Recommended Reading: Motley Fool, click here. Stock Market Blog, click here. Motley Fool Interviews with LAC at Berkshire's 2013 Annual Meeting Berkshire Businesses: Vastly Different, Same DNA, click here. Is Berkshire's Fat Wallet an Enemy to Its Success?, click here. Post-Buffett Berkshire: Same Question, Same Answer, click here. How a Disciplined Value Approach Works Across the Decades, click here. Through the Years: Constant Themes in Buffett's Letters, click here. Buffett's Single Greatest Accomplishment, click here. Where Buffett Is Finding Moats These Days, click here. How Buffett Has Changed Through the Years, click here. Speculating on Buffett's Next Acquisition, click here. Buffett Says “Chief Risk Officers” Are a Terrible Mistake, click here. Berkshire Without Buffett, click here.

The End of Accounting and the Path Forward for Investors and Managers

Download The End of Accounting and the Path Forward for Investors and Managers PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119191084
Total Pages : 268 pages
Book Rating : 4.1/5 (191 download)

DOWNLOAD NOW!


Book Synopsis The End of Accounting and the Path Forward for Investors and Managers by : Baruch Lev

Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

Intermediate Accounting, Volume 1

Download Intermediate Accounting, Volume 1 PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119740460
Total Pages : 914 pages
Book Rating : 4.1/5 (197 download)

DOWNLOAD NOW!


Book Synopsis Intermediate Accounting, Volume 1 by : Donald E. Kieso

Download or read book Intermediate Accounting, Volume 1 written by Donald E. Kieso and published by John Wiley & Sons. This book was released on 2021-11-15 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intermediate Accounting, 13th Canadian Edition has always been, and continues to be, the gold standard that helps connect students to the what, the why, and the how of accounting information. Through new edition updates, you will be able to spark efficient and effective learning and inspire and prepare students to be the accounting professionals of tomorrow. To help develop a deeper understanding of course concepts and move beyond basic understanding, students work through a high-quality assessment at varying levels, helping them learn more efficiently and create connections between topics and real-world application. This course also presents an emphasis on decision-making through Integrated Cases and Research and Analysis questions that allow students to analyze business transactions, apply both IFRS and ASPE, and explore how different accounting standards impact real companies. Throughout the course, students also work through a variety of hands-on activities including Data Analytics Problems, Analytics in Action features, Excel templates, and a new emphasis on sustainability, all within the chapter context. These applications help students develop an accounting decision-making mindset and improve the professional judgement and communication skills needed to be successful in the evolving accounting world.

Intermediate Accounting, Volume 2

Download Intermediate Accounting, Volume 2 PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119497043
Total Pages : 849 pages
Book Rating : 4.1/5 (194 download)

DOWNLOAD NOW!


Book Synopsis Intermediate Accounting, Volume 2 by : Donald E. Kieso

Download or read book Intermediate Accounting, Volume 2 written by Donald E. Kieso and published by John Wiley & Sons. This book was released on 2019-04-08 with total page 849 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intermediate Accounting, 12th Edition, Volume 2, continues to be the number one intermediate accounting resource in the Canadian market. Viewed as the most reliable resource by accounting students, faculty, and professionals, this course helps students understand, prepare, and use financial information by linking education with the real-world accounting environment. This new edition now incorporates new data analytics content and up-to-date coverage of leases and revenue recognition.

The Buffett Essays Symposium

Download The Buffett Essays Symposium PDF Online Free

Author :
Publisher : Harriman House Limited
ISBN 13 : 0857195395
Total Pages : 122 pages
Book Rating : 4.8/5 (571 download)

DOWNLOAD NOW!


Book Synopsis The Buffett Essays Symposium by : Lawrence A. Cunningham

Download or read book The Buffett Essays Symposium written by Lawrence A. Cunningham and published by Harriman House Limited. This book was released on 2016-05-08 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Among the landmark occasions in the legendary history of Berkshire Hathaway and its iconic co-leaders, Warren Buffett and Charlie Munger, was a 1996 symposium held in New York at Cardozo Law School. The focus of the symposium was Warren's letters to Berkshire shareholders. The format was a series of panels with two dozen different experts dissecting all the ideas in the letters, about corporate governance, takeovers, investing, and accounting. Intellectual sparks illuminated the two-day affair, which drew unusual press interest for an academic convocation. While the principal tangible result of the conference was the publication of the international best-seller, The Essays of Warren Buffett: Lessons for Corporate America, the transcript of the symposium is now being made available with annotations and updated commentary that show just how timeless the topics are and how venerable the principles Buffett laid out remain. I had the honor of hosting the event, editing The Essays, and now publishing this archival treasure, with current assessments by such luminaries as Robert Hagstrom as well as several participants from the original symposium.

Essays on the Economic Consequences of Mandatory IFRS Reporting around the world

Download Essays on the Economic Consequences of Mandatory IFRS Reporting around the world PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3834969524
Total Pages : 162 pages
Book Rating : 4.8/5 (349 download)

DOWNLOAD NOW!


Book Synopsis Essays on the Economic Consequences of Mandatory IFRS Reporting around the world by : Ulf Brüggemann

Download or read book Essays on the Economic Consequences of Mandatory IFRS Reporting around the world written by Ulf Brüggemann and published by Springer Science & Business Media. This book was released on 2011-08-31 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.

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?

Financial Accounting and Equity Markets

Download Financial Accounting and Equity Markets PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1135077584
Total Pages : 443 pages
Book Rating : 4.1/5 (35 download)

DOWNLOAD NOW!


Book Synopsis Financial Accounting and Equity Markets by : Philip Brown

Download or read book Financial Accounting and Equity Markets written by Philip Brown and published by Routledge. This book was released on 2013-06-19 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and the politics and future of national accounting standards to name a few. This volume brings together the greatest hits of Brown’s career, including several articles that were published in out-of-the-way places, for easier use by students and researchers in the field. With a foreword written by Stephen A. Zeff, and an introduction that discusses the evolution of Brown’s research interests and explains the context for each of the essays included in the volume, this book offers the reader a unique look inside this remarkable 50-year career.

Dissertation Abstracts International

Download Dissertation Abstracts International PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 564 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Dissertation Abstracts International by :

Download or read book Dissertation Abstracts International written by and published by . This book was released on 2009-04 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Practice of Absorption Spectrophotometry

Download The Practice of Absorption Spectrophotometry PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 376 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis The Practice of Absorption Spectrophotometry by : E. I. Stearns

Download or read book The Practice of Absorption Spectrophotometry written by E. I. Stearns and published by John Wiley & Sons. This book was released on 1969 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: "First class. A great job at collating our philosophy." - Warren Buffett"Very practical." - Charlie Munger"One of the top investment books of all time." - The Motley Fool"A must-read business book." - JP Morgan Private Banking"As much a business management book as a personal finance book." - Publishera's Weekly"One of the best books of the year. Two thumbs up!" - CNN (Financial News)"A serious investment course with entertainment thrown in." - Investora's Chronicle"The book on Buffett - a superb job!" - Forbes"Extraordinary - full of wisdom, humour and common sense." - Money"A classic on value investing and the definitive source on Buffett." - The Financial Times

Essays on International Taxation

Download Essays on International Taxation PDF Online Free

Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 9390077745
Total Pages : 232 pages
Book Rating : 4.3/5 (9 download)

DOWNLOAD NOW!


Book Synopsis Essays on International Taxation by : Dhruv Sanghavi

Download or read book Essays on International Taxation written by Dhruv Sanghavi and published by Bloomsbury Publishing. This book was released on 2020-05-06 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Reflections on the 2019 OECD proposal on Pillar One Guglielmo Maisto Implementation of BEPS and Amendments to Section 9 Radhakishan Rawal Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention Clive M. Baxter Tax laws through a constitutional prism Arvind P. Datar Tax policy as a tool to enable impact investment and improve CSR targeting Meyyappan Nagappan and Nehal Binani Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961 Shreya Rao Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty H. David Rosenbloom

Essays in Corporate Tax Compliance and Financial Reporting

Download Essays in Corporate Tax Compliance and Financial Reporting PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Essays in Corporate Tax Compliance and Financial Reporting by : Lillian F. Mills

Download or read book Essays in Corporate Tax Compliance and Financial Reporting written by Lillian F. Mills and published by . This book was released on 1996 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Essays of Warren Buffett

Download The Essays of Warren Buffett PDF Online Free

Author :
Publisher : Wiley
ISBN 13 : 9781119803270
Total Pages : 400 pages
Book Rating : 4.8/5 (32 download)

DOWNLOAD NOW!


Book Synopsis The Essays of Warren Buffett by : Warren Buffett

Download or read book The Essays of Warren Buffett written by Warren Buffett and published by Wiley. This book was released on 2021 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: As in previous editions of The Essays of Warren Buffett, this one retains the architecture and philosophy of the original edition but adds selections from Warren Buffett's most recent annual shareholder letters. All the letters are woven together into a fabric that reads as a complete and coherent narrative of a sound business and investment philosophy. As an aid to all readers, and to enable readers of the previous editions to see what is new in this one, a disposition table at the end of the book shows the various places in this collection where selections from each year's letter appear. Footnotes throughout indicate the year of the annual report from which essays are taken. To avoid interrupting the narrative flow, omissions of text within excerpts are not indicated by ellipses or other punctuation. This new edition is called for not because anything has changed about the fundamentals of Buffett's sound business and investment philosophy but because articulation of that philosophy is always delivered in the context of contemporary events and business conditions so periodic updating is warranted to maintain its currency

Graduate Programs in Business, Education, Information Studies, Law & Social Work 2014 (Grad 6)

Download Graduate Programs in Business, Education, Information Studies, Law & Social Work 2014 (Grad 6) PDF Online Free

Author :
Publisher : Peterson's
ISBN 13 : 0768938597
Total Pages : 8488 pages
Book Rating : 4.7/5 (689 download)

DOWNLOAD NOW!


Book Synopsis Graduate Programs in Business, Education, Information Studies, Law & Social Work 2014 (Grad 6) by : Peterson's

Download or read book Graduate Programs in Business, Education, Information Studies, Law & Social Work 2014 (Grad 6) written by Peterson's and published by Peterson's. This book was released on 2013-12-20 with total page 8488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peterson's Graduate Programs in Business, Education, Information Studies, Law & Social Work 2014 contains comprehensive profiles of more than 11,000 graduate programs in disciplines such as, accounting & finance, business administration & management, education, human resources, international business, law, library & information studies, marketing, social work, transportation management, and more. Up-to-date info, collected through Peterson's Annual Survey of Graduate and Professional Institutions, provides valuable data on degree offerings, professional accreditation, jointly offered degrees, part-time & evening/weekend programs, postbaccalaureate distance degrees, faculty, students, requirements, expenses, financial support, faculty research, and unit head and application contact information. There are helpful links to in-depth descriptions about a specific graduate program or department, faculty members and their research, and more. Also find valuable articles on financial assistance, the graduate admissions process, advice for international and minority students, and facts about accreditation, with a current list of accrediting agencies.

Essays in Corporate Finance

Download Essays in Corporate Finance PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 176 pages
Book Rating : 4.:/5 (318 download)

DOWNLOAD NOW!


Book Synopsis Essays in Corporate Finance by : Rony Pshisva-Goldsmit

Download or read book Essays in Corporate Finance written by Rony Pshisva-Goldsmit and published by . This book was released on 2005 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: