BUSINESS ETHICS AND DEONTOLOGY Business Ethics and Deontology Name: Course: Tutor: Date: BUSINESS ETHICS AND DEONTOLOGY Nowadays the issue of business
Words: 1567 - Pages: 7
relationship between a given corporation and society; additionally these reports may serve as a public relations vehicle. CSR reports improve communication between a corporation and its local constituents as well as the greater society. CSR reports and accounting data combine to offer investors and other stakeholders a larger picture of a corporation’s strategy and financial condition. By merging the two, stakeholders have a better understanding of how a corporation’s social initiatives improve its overall
Words: 1743 - Pages: 7
Name: Jing LI Table of Contents 1.Overview of earnings management theories 3 2.Motivations for earnings management in listed companies 7 3. Means to do earnings management 12 4.Conclusion 17 1.Overview of earnings management theories 1.1 Meaning of Earnings Management To research on earnings management, we must understand the meaning of earnings management. In financial accounting theory, different researchers have different understandings of the meaning of the earnings
Words: 4264 - Pages: 18
concerns financing large investments in capital assets in a short period of time for strategic reasons. According to Modigliani and Miller, with efficient markets and no corporate taxation, firms should be able to raise all funds necessary to finance positive net present value projects and, further, the firm’s capital structure (or off-balance financing structures) should not affect the firm’s weighted-average cost of capital (WACC) or the availability of credit. This case is particularly interesting
Words: 521 - Pages: 3
of countries over the 1980's. We show this result is unlikely to be driven by omitted variables, outliers, or reverse causality. (JEL 04, F3, G1) A large literature,dating at least as far back as Joseph A. Schumpeter ( 1911 ), emphasizes the positive influence of the
Words: 16981 - Pages: 68
• Theory of demand: law of demand with reference to changes in demand and factors that can cause changes in demand. • Demand and supply diagram showing initial equilibrium price and quantity, and a leftward shift in the demand curve, resulting in a lower equilibrium price and quantity and showing that there is no contradiction. • Examples of demand curve shifts and movements along a demand curve. Answers may include: • Definitions of supply and quantity supplied. • Theory of supply:
Words: 12156 - Pages: 49
Chapter 2 THE AUDIT MARKET Revision: 11 September 2012 2.1 Learning Objectives After studying this chapter, you should be able to: 1. Distinguish between different theories of audit services including agency theory. 2. Understand drivers for audit regulation. 3. Understand the role of public oversight. 4. Distinguish between different audit firms. 5. Identify some current developments in the audit market. 6. Portray the series of industry codes of conduct and guidance 2.2 Introduction
Words: 13100 - Pages: 53
Past successes: I recently partook in 2 music examination session, both practical and theory exams. Having never written any form of music exam, it makes me proud that I managed to pass my first music exams with a distinction. These passes make me qualified to join the KZN Youth Orchestra, which is a standard I set for myself to achieve before reaching the end of high school. I have also been selected to lead my fellow school mates, in the position of a prefect and SRC member for the past 4 years
Words: 1180 - Pages: 5
Roles, authority and involvement of the management accounting function: a multiple case-study perspective Caroline Lambert HEC, Paris 1, rue de la Libération 78351 Jouy en Josas Cedex lambert@hec.fr Samuel Sponem Conservatoire National des Arts et Métiers GREG-CRC (EA 2430) samuel.sponem@cnam.fr Acknowledgements The authors are grateful to participants at the European Accounting Association Conference 2009, the Accounting department ESSEC seminar, France, and at the seminar of Ecole de Comptabilité
Words: 14574 - Pages: 59
executives focused on creating the foremost corporation, and with that goal performed many actions that would lead to the demise of Enron. Specifically, Kenneth Lay, Jeffrey Skilling, and Andrew Fastow are the masterminds behind the scheme. c. Accounting regulators – at the time of Enron, there was not as much regulation as there is post-Enron, so while there was no one specifically at fault for catching Enron in their actions, there should have been more regulation put in place as there is today
Words: 811 - Pages: 4
