everything if they do not globalize 4. What are the drivers of globalization * Technological: Telecom, transport,… * Barriers to trade have reduced: The decline of barriers for the free flow of goods Doha Round 5. Positive and negative Positive * Globalization stimulates economic growth raises the incoms of
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of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA School of Management, University of Michigan-Dearborn, MI, USA College of Business Administration, San Diego State University, San Diego, CA, USA Department of Accounting, University of Arkansas at Little Rock, AR, USA Zicklin School of Business, CUNY – Baruch College, New York, NY, USA Belk College of Business, University of North Carolina at Charlotte, NC, USA College of Business and Economics, West Virginia University
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on fighting Blue Collar Crimes, not even quarter of that amount is spent on fighting White Collar Crimes. Hardly a day passes without a new story of malfeasance. Every Wall Street firm has paid significant fines during the past decade for phony accounting, insider trading, securities fraud, Ponzi schemes, or outright embezzlement by CEOs. A massive insider-trading ring is currently on trial in New York, and has implicated some leading financial-industry figures. And it follows a series of fines paid
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CHAPTER 8 Economic Consequences and Positive Accounting Theory 8.1 Overview Economic Consequences Sebuah konsep yang menilai bahwa, lepas dari implikasi teori pasar sekuritas yang efisien , pilihan kebijakan akuntansi dapat mempengaruhi nilai perusahaan. Pada dasarnya merupakan perubahan-perubahan dalam kebijakan yang penting, terutama penting bagi manajemen. Bila hal tersebut penting bagi manajemen maka secara tidak langsung kebijakan akuntansi penting juga bagi investor yang memiliki perusahaan
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useful teaching media. According to the Taiwan Institute for Information Industry in 2010 published report of using broadband network. Taiwan's Internet users most commonly used online gaming services (50.28%), the largest proportion of 12-19 years accounting for 83.08%-90.91%. For this reason, teachers must elevate students’ learning ability and knowledge through temporary assistance like information technology. To teachers and students, the meaning of this incoming digital trend counts for more challenges
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Journal of Accounting, 2013, 2, 8-15 http://dx.doi.org/10.4236/ojacct.2013.21003 Published Online January 2013 (http://www.scirp.org/journal/ojacct) Sarbanes-Oxley and the Accounting Profession: Public Interest Implications Sara Ann Reiter1, Paul F. Williams2 2 1 Binghamton University, Binghamton, USA North Carolina State University, Raleigh, USA Email: sreiter@binghamton.edu Received October 31, 2012; revised December 1, 2012; accepted December 12, 2012 ABSTRACT The US accounting profession
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Copyright : All rights reserved. No part of this course may be reproduced in any form by any means without prior permission in writing from: 0 BUSINESS FINANCE OUbs002223 January 2014 OUbs002223 Business Finance Table of Contents Unit 1 Agency Issue between shareholders and managers Unit 2 Investment appraisal methods Unit 3 Risks and Return Unit 4 Asset Pricing Models, CAPM & APT Unit 5 Capital Market Efficiency and Stock Market Anomalies
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Behavioral Aspect of Accounting: The Need to Emphasize on Ethics ------------------------------------------------- Ahmad Zubair Chedi ------------------------------------------------- Abstract Accounting plays a vital role in providing information that permit economic decision, therefore the information has influence on its users. The financial statements that serve the basis for the economic decision are drawn up, not by the users, but by the enterprise’s accountants under the authority
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investigate two hypotheses using pre-SOA data. First, I ask whether the proportion of non-audit services fees to total fees has a positive or negative association with the ability of financial statements to predict a firm’s future cash flows, which can be considered a measure of the quality of the statements. Second, I ask whether the proportion has a negative or positive association with the cost of capital and the bid/ask spread, controlling for the predictive ability. The cost of capital and the
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Wong, 2004; Bartsch and Cobern, 2003), few studies have systematically investigated its impact on student learning and attitudes. Rebele et al. (1998) note that little research exists regarding integration of technology in the accounting curriculum, and suggest that accounting researchers should examine whether technology improves learning. One study that has examined the relationship between multimedia and student learning and attitudes was conducted by Butler and Mautz (1996). In a laboratory experiment
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