Journal of Economic Perspectives—Volume 24, Number 1—Winter 2010—Pages 93–118 Did Fair-Value Accounting Contribute to the Financial Crisis? Christian Laux and Christian Leuz I n its pure form, fair-value accounting involves reporting assets and liabilities on the balance sheet at fair value and recognizing changes in fair value as gains and losses in the income statement. When market prices are used to determine fair value, fair-value accounting is also called mark-to-market accounting
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An internship report on “Credit risk management practices in Sonali Bank Ltd.” Executive Summary Sonali Bank Ltd. is the largest state owned commercial bank in Bangladesh with a total of 1203 branches. Total of 858 branch in rural and 343 branch in urban area. The functions of the bank covered a wide range of banking and functional activities to individual, firms, corporate bodies, Multinational agencies and the rural area. The bank provides more than 21 types of free services on behalf of
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damaging systems that contain electronic protected health information by scanning paper medical records into the computer, establishing procedures for creating and maintaining backups of any electronic protected health information, (backups that are exact copies and retrievable at any time, but also kept secure from unauthorized access) and storing the backups off site. In 2000 Gulf Coast Hospital started moving the paper files to the EMR and started staff training on the use of EMR. Part of the job
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Reporting Paper Janis Maraya ACC 541 February 20, 2015 William Montgomery To: CEO From: Controller Date: February 20, 2015 ------------------------------------------------- Subject: Pension Plans and Eliminating Segments This memo is to provide a response to the new CEO who is requesting information regarding the following areas. The first discussion is and explanation of the required reporting on retirement plans that includes defined contribution, defined benefit, and other postretirement
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information. You can use spreadsheet, and be sure to turn in a printout of your work: (a) Change Analysis. Calculate the dollar and percentage increase or decrease in the various balance sheet and income statement account balances between the fiscal years ended 2007 and 2008. Use the following column headings: Per Per Audit Books Dollar Percent 12-31-07 12-31-08 Change Change Index your working paper PL-1. (b) Common Size Financial Statements. From the figures found on the income statement
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accountable for the documentation he has signed off and by behaving in the manner he has, there is a conflict of interest in his work and as such he has not acted as an independent party. Greg should not have signed off on the work without the working papers from Bill. Bill should evaluate how he needs to conduct himself by reviewing the Canadian Auditing Standards (CAS) and by using one of the
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Relation between Auditors’ Fees for Nonaudit Services and Earnings Management William R. Kinney, Jr. The University of Texas at Austin Robert Libby Cornell University I. INTRODUCTION rankel et al. (2002) (hereafter FJN) present a timely paper using a new data set to test several propositions, including one suggested by the Securities and Exchange Commission (SEC) about the relation between nonaudit fees paid by a registrant to its auditor and the registrant’s earnings quality. In this
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Corporate Governance What is Corporate Governance? Corporate governance is the set of processes, customs, policies, laws, and institutions affecting the way a corporation is directed, administered or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. The principal stakeholders are the shareholders, management, and the board of directors. Other stakeholders include labor(employees), customers
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Note Research conducted by Denise Arellano, Danielle Grommersch, Jonathan Infranco, Lindsey Lippert. Department of Communications, Point Loma Nazarene University. This paper was produced as a group research project for the Communications Research and Theories (COM465) course for the Fall semester of 2013. Correspondence for this paper should be addressed to Danielle Grommersch at dgrommersch116@pointloma.edu. ! INFLUENCE OF ONLINE COMMUNICATION ON RELATIONSHIPS Abstract Computer-mediated communication
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online). USIR. , and 2013, , in: , 19-20 March 2013, Worcester College, Oxford, UK. (conference paper) Acquisti, Alessandro, and Gross, Ralph. (2006). Imagined Communities: Awareness, Information Sharing, and Privacy on the Facebook.In Golle, P. and Danezis, G. (Eds.), Proceedings of 6th Workshop on Privacy Enhancing Technologies. (pp. 36--58).Cambridge, U.K. Robinson College. June 28-30. (conference paper) Acquisti, Alessandro, and Gross, Ralph. (2009). Predicting Social Security numbers from
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