9, No. 2 2010 pp. 21–43 American Accounting Association DOI: 10.2308/jiar.2010.9.2.21 The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management Marshall Geiger and Joyce van der Laan Smith ABSTRACT: In this study we examine the effect of stakeholder orientation versus shareholder orientation, and the level of cultural secrecy on individuals’ perceptions of earnings management practices. Examining perceptions from 1,260 participants from 13 countries indicates
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2010 Edition 1 A GUIDE TO REFERENCING with examples in the Harvard style A GUIDE TO REFERENCING with examples in the Harvard style RMIT International University Vietnam 2010 Edition 1 Learning Skills Unit RMIT International University Vietnam 702 Nguyen Van Linh Blvd. District 7, HCMC, Vietnam Tel: +84 8 3776 1300 Fax: +84 8 3776 1399 Website: www.rmit.edu.vn Acknowledgements The following RMIT Vietnam lecturers and staff assisted with this project: Christopher Barker Christopher
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Corporate Social Responsibility An Implementation Guide for Business Paul Hohnen, Author Jason Potts, Editor Corporate Social Responsibility An Implementation Guide for Business Paul Hohnen, Author Jason Potts, Editor ii Corporate Social Responsibility: An Implementation Guide for Business © 2007, International Institute for Sustainable Development The International Institute for Sustainable Development contributes to sustainable development by advancing policy recommendations on
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Butterworth-Heinemann is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s
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Corporate Social Responsibility An Implementation Guide for Business Paul Hohnen, Author Jason Potts, Editor Corporate Social Responsibility An Implementation Guide for Business Paul Hohnen, Author Jason Potts, Editor ii Corporate Social Responsibility: An Implementation Guide for Business © 2007, International Institute for Sustainable Development The International Institute for Sustainable Development contributes to sustainable development by advancing policy recommendations on
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INTRODUCTION Mengniu CASE STUDY 2 Mrs Zhang’s farmyard, cows, and watchdog. Founded in 1999, Mengniu Group (Mengniu) has grown rapidly to become the leading dairy product manufacturer in China. Its principal products are liquid milk (UHT milk,1 milk beverages, and yogurt), ice cream, and other dairy products such as milk powder, milk tea powder, and tablets. Mengniu has overtaken its long-established state-owned rivals through dedication to quality and innovation in all aspects of its business
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Edge Hotel School Business Report Name: D L Tutor: Module Title: H O Degree Title: BA Hotel Management Submission Date: 7th November 2014 Academic Integrity Statement: I declare that the work in this assignment was carried out in accordance with the requirements of the Edge Hotel School Academic Offences Policy and Procedures and that it has not been submitted for any other academic award. Except where indicated by specific reference in the text, this work is my own work
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2013 ANNUAL REVIEW AND SUSTAINABILITY REPORT THE STRENGTH WE’VE BUILT TODAY… STRENGTH RETURN GROWTH PRODUCTIVITY HELPING US LEAD TOMORROW. Since our inception in 1817 we’ve built a legacy of leadership. In a young colony, through a great depression, through boom years, through a global financial crisis and in the development of a portfolio of businesses, Westpac has a history of looking ahead with a long-term view. This year we have made significant progress in implementing a strategy that
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and implementing effective risk management processes in any organization. It demonstrates how to establish the proper context, and then how to identify, analyse, evaluate, treat, communicate and monitor risks. This Handbook is based on the Joint Australian/New Zealand Standard, AS/NZS 4360:2004, Risk management (the Standard). Each Section contains an extract from the Standard, followed by practical advice and relevant examples. This basic guide provides a generic framework for managing risk. It may
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International Human resources: THE MEUBLESLUX CASE STUDY A briefing on the proposed expansion to the USA Introduction: 2 1. SWOT & PESTEL 2 POLITICAL 3 ECONOMICAL 4 SOCIAL 4 TECHNOLOGICAL 4 ECOLOGICAL 4 2. PORTER’S 5 FORCES 5 3. ANALYSIS 6 4. ADVICES & RECOMMANDATIONS 6 A. Distribution 6 B. HRM Issues 7 C. Cultural Diversity 7 D. Rules, Regulations and Labor Rights 8 E. Innovation and competitive strategy 8
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