'Earnings quality' diaporamas de présentation

The Income Statement and Statement of Cash Flows

The Income Statement and Statement of Cash Flows. 4. Learning Objectives. Explain the difference between net income and comprehensive income and how we report components of the difference. LO1. Comprehensive Income.

672 views • 57 slides

The Income Statement and Statement of Cash Flows

The Income Statement and Statement of Cash Flows. 4. Learning Objectives. Explain the difference between net income and comprehensive income and how we report components of the difference. LO1. Comprehensive Income.

705 views • 57 slides

A Guide to Earnings and Financial Reporting Quality

A Guide to Earnings and Financial Reporting Quality. This chapter considers the quality of reported financial information, which is a critical element in evaluating financial statement data. Why Earnings Quality. analyst should develop AN EARNINGS FIGURE that reflects the

574 views • 40 slides

Cash and Internal Controls

Cash and Internal Controls. Chapter 4 . Learning Objectives. Discuss the impact of accounting scandals and the passage of the Sarbanes-Oxley Act Identify the components, responsibilities, and limitations of internal control Define cash and cash equivalents

742 views • 35 slides

Re-cap from last week

Re-cap from last week. Single person decision theory accounting information used to update expected payoffs; applies to share markets market efficiency with respect to public information; new information is rapidly priced; implications for disclosure;

390 views • 30 slides

San Bernardino County Treasury

San Bernardino County Treasury. Credit process Overview. Preliminary Analysis. Does the potential issuer issue securities that fit the IPS as well as meet California code?

416 views • 20 slides

B asic Research Interest on Disclosure of Annual Reports

Prof. Khaled Aljifri. B asic Research Interest on Disclosure of Annual Reports. To examine the extent of disclosure in annual reports in developing countries To determine the underlying factors that affect the level of disclosures in developing countries

340 views • 9 slides

July 2, 2010 CAPANA Discussion by Ole-Kristian Hope Rotman School of Management

211 views • 9 slides

FSA Purpose

217 views • 7 slides