Journal of Accounting and Economics 55 (2013) 66–90 Contents lists available at SciVerse ScienceDirect Journal of Accounting and Economics journal homepage: www.elsevier.com/locate/jae Towards an understanding of the role of standard setters in standard setting$ Abigail Allen, Karthik Ramanna n Harvard Business School, USA a r t i c l e in f o abstract Article history: Received 15 September 2010 Received in revised form 24 May 2012 Accepted 25 May 2012 Available online
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SYLLABUS: Intermediate Accounting I- ACCT 301A (11636) FALL 2015 Department of Accounting Mihaylo College of Business and Economics California State University – Fullerton PART I: COURSE INFORMATION |Class time and location |: |MW 11:30AM-12.45PM, SGMH 2201 | |Instructor |: |Kristin Y. Li
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corporate risks, companies’ accounting transactions are reported through financial statements. These financial statements are the masterpieces of accountants who analyze the transactions and measure the financial stability of the company if they are sustainable enough to defray any business risks. However, in presenting these statements, some accountants may mislead owners or decision makers through financial mistatements which affect the business itself. Because of this accounting malpractice, it may cause
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credibility and acceptability to the shareholders, employees, potential investors, customers, lenders, governments and all other stakeholders. This is more true in case of Banking Industry. Since Banks deal in public money, public confidence is of outmost importance in this Industry. The study aims at finding out problems & deficiencies involved in Corporate Governance practice in Banking Industry in Bangladesh and also suggesting ways and means to remove the same in order to make the Corporate Governance practice
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Part: 1 Social Relevance of Accounting Information 1.1. Accounting Standards 1.2. Need for Accounting Standards Part 2: Types of Accounting Standards Rules Based Accounting Principle Based Accounting System Part: 3 Comparisons of Principle and Rules Based Accounting Standards Conceptual Framework Flexibility of Rules and Principles International Accounting Platform Comparability of Financial Statements Realistic Representation of Accounting Information Part:4 Findings
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1.0 ABSTRACT Managerial Accounting is tools for business decision making. The use of management accounting information is a key for organizational success. This essay will explain on the importance of managerial accounting process in organization to successfully carrying out the day to day as well as long term activities and goals. First, it describes how the evolution and change in managerial accounting. Second, the essay looks at the role of managerial accountants. Third, it explains several
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Disclosures About CSR Practices: A Literature Review Kavitha W * and Anita P ** Corporate Social Responsibility (CSR) is now prominent and evident more than ever due to the emphasis laid on businesses regarding environmental, social and ethical issues. The level of CSR activities of the firms is made known to public only through the disclosures. This paper reviews the literature on CSR disclosures and the effect of these disclosures. There are various factors which determine the extent of
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CHAPTER 6 ANALYZING CONSUMER MARKETS LEARNING OBJECTIVES In this chapter, we will address the following questions: 1. How do consumer characteristics influence buying behavior? 2. What major psychological processes influence consumer responses to the marketing program? 3. How do consumers make purchasing decisions? 4. In what ways do consumers stray from a deliberative, rational decision process? CHAPTER SUMMARY 1. Consumer behavior is influenced by three factors: cultural (culture
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Accounting and Ethics DO ETHICAL STANDARDS EXIST IN ACCOUNTING DEPARTMENTS? Purpose: This analytical report is a required assignment in Kimmerly Brady’s Business 205 course. Due to time constraints the primary data (survey) required for the report were gathered in a limited fashion. A survey was developed, an a procedure was considered; however, the responses are the results of only ten collected surveys. The responses are only included to demostrate
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3. What is Working Capital Cycle? Discuss. 4. What are the characteristics and uses of ratio analysis? Explain with examples. 5. Explain how will you estimate cash flows. 6. Explain Performance Budgeting. 1. What is the importance of cost of capital in Financial Decisions? Explain. 2. Explain the factors determining Capital Structure. 3. What is financial Forecasting? Explain. 4. What is a fund flow statement? Explain its uses. 5. Explain financial statement
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